Introduction -- Part One: Technology Application in the Asian Tourism Industry: Concepts and Applications -- Part Two: Technology Application in the Asian Tourism Industry: Marketing Contexts -- Part Three: Technology Application in the Asian Tourism Industry: The Purposes of Social Media --...

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...