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The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...
Persistent link: https://www.econbiz.de/10012619131
This Policy Brief offers a comprehensive evaluation and comparison of the regulatory frameworks governing platform work in four European countries. The comparative analysis draws upon research conducted by the OECD and the World Economic Forum (WEF) on the principles of good regulation. Adapting...
Persistent link: https://www.econbiz.de/10014560206
As of 7 March 2024, the EU Commission began to enforce its controversial Digital Markets Act (DMA). This article sheds light on the recent debate. It lists the dos and don'ts of the DMA as well as stakeholder reactions to them before tracing some of the underlying motivations and reasoning that...
Persistent link: https://www.econbiz.de/10015047855
indicators of bank payment cards, ATMs and POS-terminals, was carried out. We provide an overview of the rankings of Ukraine … the bank card market in Poland and Ukraine. To study the impact of the digitalization of economics and Covid-19 on the … bank card market, a deeper analysis of two cases (Poland and Ukraine, as two similar bank card markets) was carried out …
Persistent link: https://www.econbiz.de/10013204685
This study explores the on-going development of a global digital economy through a case-study analysis of its impact on and prospects in South Africa. It argues that four factors are key to understanding the impact of the digital economy on a developing country: (i) the level of technology,...
Persistent link: https://www.econbiz.de/10010279024
Despite low rates of alcohol consumption, the direct sale of alcoholic beverages in Indonesia is highly regulated. Highly restrictive access to recorded alcohol means that consumers tend to turn to cheaper and widely available unrecorded alcohol. The rising trend and importance of the digital...
Persistent link: https://www.econbiz.de/10012806742
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The article aims to answer the following questions: 1) How has the European Union's international trade developed in terms of goods and geography in the last two years, and to what extent has it been resilient to the effects of the COVID-19 pandemic? 2) To what extent has the ambitious path to...
Persistent link: https://www.econbiz.de/10014516358
This paper discusses the general characteristics of online markets from a competition theory perspective and the implications for competition policy. Three important Internet markets are analyzed in more detail: search engines, online auction platforms, and social networks. Given the high level...
Persistent link: https://www.econbiz.de/10010311056