This study aimed to make an empirical analysis of the effects that the selection attributes of subscription services have on purchase intentions and continuous use intentions, based on the perceived value of digital platform-based subscription service users as a medium. A survey was conducted...

With the rapid development of information and communication technologies, various online shopping platforms have emerged. To understand the success of platform strategies, it is important to verify the features that are important to attract sellers. To estimate the economic value of free...

The 2020 was the final year for implementing fundamental policy documents that determined the development vector of the customs authorities of the Russian Federation in the expiring decade, i.e. the RF FCS Comprehensive Development Program until 2020 and the Development Strategy of the Customs...

A case comment dealing with the UK Supreme Court's decision in Fowler v Revenue and Customs Commissioners [2020] UKSC 22. The case concerns the effect on an income tax treaty of a domestic law provision deeming certain employed divers working in the UK to be treated for tax purposes as carrying...