The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for...

While dynamic capabilities (DCs) are recognized as an important enabler of digital transformation, research lacks knowledge about the underlying challenges and adequate responses of building these capabilities. More specifically, this study aims to shed light into successful digital business...

Data have changed the characteristics of the global value chain in the context of digital economy. Standards and innovation are the key facilitators of digital economy. Considering the collaborative development of innovation and standardization, this paper constructs a theoretical model of the...