Two far-reaching developments have increased the trade opportunities for SMEs in developing countries. Firstly, the rise of the internet and advances in ICT have reduced trade-related information and communication costs. Secondly, the international fragmentation of production has increased the...

Harnessing the economic opportunities of digital technologies often requires changes in policy and regulation. Domestic regulation and policy-making alone are unable to deal with the multilevel interactions that take place in the governance of digital technologies. In an era of unprecedented...

Harnessing the economic opportunities of digital technologies often requires changes in policy and regulation. Domestic regulation and policy-making alone are unable to deal with the multilevel interactions that take place in the governance of digital technologies. In an era of unprecedented...

This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...