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...

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...

This latest edition of the preeminent text on the taxation of cross-border digital commerce transactions — formerly titled Electronic Commerce and International Taxation (1999), Electronic Commerce and Multijurisdictional Taxation (2001) — revises, updates, and expands the book's coverage....

E-commerce — the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace — has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing...

The objective of this paper is to provide insight into the regulatory solutions that refer to the electronic commerce (e-commerce) adopted in the regional trade agreements (RTAs) of the European Union. Our goal is to compare these regulatory measures with the obstacles indicated in the...