Intangibles play an important role in the processes of many business enterprises. They facilitate value creation and enhance the profitability of businesses that deploy them. They are also valuable assets that can be traded in themselves, although their appropriate values are often difficult to...

There is a global rush to tax the digital economy. As at June 2020, more than a hundred countries have formulated or adopted unilateral measures towards that objective. Most of these domestic measures are in the incubator, as countries concurrently explore multilateral options to find a...