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...

Women represent the main economic force in most developing countries. As economies become more and more information-driven, the issues of women's access to and the use of information and communication technologies (ICTs) are growing in importance for both developed and developing economies. Some...