Digital businesses continue to grow and generate substantial revenue in market jurisdictions without maintaining a physical presence. They mainly rely on intangibles, user data and user engagement. International tax rules have not kept pace with these developments, leaving many jurisdictions...

This essay examines Iran's most extensive internet disruption since 2022, imposed during the June 2025 conflict with Israel, when missile strikes quickly evolved into coordinated cyberattacks on banking, radar, and communications systems. Drawing from direct experience during the blackout, it...

This study examines the willingness to pay (WTP) for fully-simulated virtual reality (VR) concerts. The results indicate that the intention to purchase (IP) concert tickets is strongly influenced by payment attitudes, followed by perceived behavioral control (PBC) and subjective norms (SN)....

Digital businesses continue to grow and generate substantial revenue in market jurisdictions without maintaining a physical presence. They mainly rely on intangibles, user data and user engagement. International tax rules have not kept pace with these developments, leaving many jurisdictions...