Trusted flaggers have long played a role in content moderation: a bilateral, voluntary affair between online platforms and individuals or organisations that are afforded prioritised access to the content moderation process. Due to their expertise, they are trusted to 'flag' illegal or harmful...

Trusted flaggers have long played a role in content moderation: a bilateral, voluntary affair between online platforms and individuals or organisations that are afforded prioritised access to the content moderation process. Due to their expertise, they are trusted to 'flag' illegal or harmful...

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...