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...

The development of overhead costs management is becoming more and more important as the percentage of overhead costs is rising. The last 15 years have demonstrated the awakening of advanced methods and tools aimed at understanding the utilization of overheads better. The paper investigates the...