The growth of digital trade is dependant upon greater interconnectivity across borders. Several countries strive to achieve such interconnectivity and integration in digital trade through international trade agreements. Digital trade integration is a complex, multidimensional process that...

This latest edition of the preeminent text on the taxation of cross-border digital commerce transactions — formerly titled Electronic Commerce and International Taxation (1999), Electronic Commerce and Multijurisdictional Taxation (2001) — revises, updates, and expands the book's coverage....

There were 288 regional trade agreements in force at the end of 2018, approximately one quarter (27%) of which included digital trade provisions. These e-commerce chapters have evolved from simple statements, to more comprehensive attempts to cultivate digital trade. This article tests the...

The knowledge-based and data-driven economy represents a new stage in the evolution of the economy, with transformative impacts on how goods and services are developed, produced, traded across borders, distributed, and consumed. Data is the essential capital of this new economic age as it...