Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...

In April 2011, the (new) Belgian Federal Public Service Economy, Small and Medium Enterprises, Self-Employed and Energy, and more specifically its Directorate-General Enforcement and Mediation, launched Belmed (Belgian Mediation), an online dispute resolution (ODR) system for consumers. This...

We live in a networked world with a fast pace of digitalization, and yet about half of the humanity is still offline (United Nations, 2018). Information and communication technologies are playing a key role in our public and private lives, both during work- and playtime. No wonder that social...