Technologies such as digitally-equipped agricultural equipment, drones, image recognition, sensors, robots and artificial intelli-gence are being rapidly adopted throughout the agrifood system. As a result, actors in the system are generating and using ever more data. While this is already...

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...