"While Alec Ross was working as Hillary Clinton's Senior Advisor on Innovation, he traveled to forty-one countries. He visited some of the toughest places in the world--from refugee camps of Congo to Syrian war zones. From phone-charger stands in eastern Congo to R&D labs in South Korea, Ross...

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...