The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...

The paper applies economic theories to give an overview of the emerging phenomenon of digital personal assistants (DPAs). A DPA is an intelligent automated system that interacts with the user through a dialogue in natural language, and meanwhile applying third-party services to obtain...

1: Introduction: the future of luxury -- 2: The industry is special -- 3: Cautious Steps towards Digital -- 4: Customer Centricity is Key -- 5: Digital Transformation of the Omni-personal Customer Journey -- 6: How To Go Omni-personal -- 7: Conclusion: Embark on Your Journey to the Omni-personal...

Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...