The rapid diffusion of the internet and electronic commerce changes the way business and international trade take place. The new economy poses new challenges to the international regulatory framework, since small distortions due to differing sets of regulations and taxation between countries...

This White Paper was the first elaboration by the global technology giant of its position on the emerging set of international trade rules to govern the digital economy in fora such as the Trans-Pacific Partnership Agreement and the WTO e-commerce negotiations

The United States championed the creation of new rules for the digital economy in TPP. Analyzing this effort as “digital megaregulation” foregrounds aspects that the conventional “digital trade” framing tends to conceal. On both accounts, TPP’s most consequential rules for the digital...

Technological changes are "the main engine of capitalism and evolution" (A. Toffler), "the fundamental driving force in transformation of an economy" (C. Freeman). The paper proposes a theoretical investigation of information and communication technologies evolution and their impact on the...

In its strongest statement yet on progressive tax reform, the UN has recently called on countries to introduce a global carbon tax and financial transaction tax (FTT). In my recent article entitled Global Taxation of Cross Border E-commerce Income (31 Virginia Tax Review 639 (Spring 2012)), I...