Trade's profound digital transformation has spurred a new era of digital trade. However, little is known about the impact of digital trade and related policies on sustainable development. To investigate this, our exploratory study employs Fixed-Effects (FE) regressions, linking digital trade...

Digital Entrepreneurship has revolutionized worldwide businesses. Worked by the fast development of computer knowledge, Electronic Businesses (here in after acronym as EBSs) are experiencing the increasing growth in the global economy. The purpose of this paper is to investigate the effect of...

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....