The article investigates determinants of usage intention (IU) of online travel agencies' (OTAs) services by consumers and their propensity for word-of-mouth (WOM). The determinants represent two groups of factors: (1) items reflecting the perceived quality of OTAs' platforms (PQ) and (2) those...

This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In...

Since 2010, the EU policy concerning the Digital Agenda and the Digital Single Market Strategy aimed to advance EU growth with concrete actions, in order to "unleash the potential of e-commerce". Among the major achievements of the Digital Single Market Strategy is the Regulation on Online...

Online digital market platform business model designers, marketers, and retailers can further expand their marketing strategies to draw in and keep customers to gain a competitive edge globally if they are aware of the elements influencing consumers' purchasing intentions. The purpose of this...

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...