Digital labour platforms have been proliferating in China since 2005, making China one of the world’s largest platforms economies. This paper summarizes the results of an ILO survey, conducted in 2019, of workers’ characteristics and working conditions on three major digital labour...

The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most important factors for the creation of value. Besides, geographic distances tend to be...

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...