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...

The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most important factors for the creation of value. Besides, geographic distances tend to be...

Electronic trade platforms support trading transactions between enterprises. They have entered the business landscape including the agri-food sector only a few years ago. However, there already have been dramatic changes in the agri-food sectorÂ’s platform infrastructures. This paper analyzes...

The adoption of electronic markets in an industry has a disintermediation potential because it can create a direct link between the producer and the consumer (without the need for the intermediation role of distributors). Electronic markets lower the search cost, allowing customers to choose...

Das aus der amerikanischen Wirtschaft stammende Konzept der Shopping-Mall ist in der realen Welt längst etabliert. In der virtuellen Welt befinden sich derartige Einkaufszentren jedoch erst in den Anfangsstadien. Eine elektronische Shopping-Mall kann z.B. im interaktiven Fernsehen oder im...

The paper highlights the challenges for international taxation due to digitized trade. Digitization makes it easy to penetrate foreign markets without the need for physical presence in the buyer’s country. This phenomenon has generated debates on the salience of source versus residence-based...

A number of challenges face the developers of distributed agent-based solutions. This is especially true for those developing agent-based solutions for electronic commerce. Key challenges include secure and efficient software agent deployment, secure communications and the difficulties of...

In this paper, we develop a dynamic supernetwork framework for the modeling and analysis of supply chains with electronic commerce that also includes the role that relationships play. Manufacturers are assumed to produce a homogeneous product and to sell it either through physical or electronic...

(WP26/02 Clave pdf) Information Technologies (IT) can be used as an agent to foster social change. This case study describes an Internet start-up, Lonxanet, and analyzes its role as catalyst of drastic changes in the Galician (NW Spain) artisanal seafood fisheries. These fisheries are...

We provide a recent account of the diffusion of electronic business in the U.S. economy using new data from the U.S. Bureau of the Census. We document the extent of the diffusion in three main sectors of the economy: retail, services, and manufacturing. For manufacturing, we also analyze plants'...