Information and Communications Technology (ICT) infrastructure and services are necessary to spur economic growth especially in the digital age. The comparative advantage enjoyed by the Philippines in specific ICT and ICT-enabled services indicate the availability of competitive ICT to support...

A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December...