The increasing volume of digital trades inevitably generates more disputes. An efficient online dispute resolution mechanism is an important digital trade promotion policy measure, as it ensures the cyber order and strengthens online users' confidence. The immediate implication is the...

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...