Drawing on the rich firm-level enterprise survey dataset of more than 58,000 small enterprises in 39 developing and emerging economies, this study investigates gender disparities in firms' financial fragility, credit demand, and credit provision during the COVID-19 pandemic, and the role of...

This project represents a basic design of a multilateral FX market that synthetically connected to the modern bilateral FX market. The essence of the multilateral FX market is an introduction of the single rates generating by the multilateral FX structures. These single rates are single currency...

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...