There is a global rush to tax the digital economy. As at June 2020, more than a hundred countries have formulated or adopted unilateral measures towards that ob

Unlock the future of global economics and business with New Topics in Emerging Markets. This captivating edited volume is your gateway to understanding the dyna

Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administrat

Measuring the Digital Transformation: A Roadmap for the Future provides new insights into the state of the digital transformation by mapping indicators across a

This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti