The article covers an analysis of metrics used to measure digitalization activities. Five main levels are analyzed - moving from the metrics of the digital economy to society, industry, enterprise, and clients. The study is based on leading public and commercial metrics used for the evaluation...

Technology and digitalization are transforming economic activity, but tax policies are lagging behind. The development also encompasses a broad shift in value-creation, with less emphasis on physical production and more on soft knowledge/intangibles, notably copyrights, firm-specific processes,...

Digitalization expands the possibility for corporations to reduce taxes, mainly, but not exclusively, by allowing improved planning where profits can be shifted. Against this background, the European Commission and several countries emphatically demand and design new tax instruments. However, a...