This publication is a collaboration between the WCO and the WTO to gain a better understanding of how the latest advanced technologies can help customs authorities to contribute to trade facilitation and to shed light on the opportunities and challenges customs authorities face when deploying...

Twelve-year old Benyamin Ahmed recently launched two NFTs and made close to half a million dollars. He is not the only one to benefit from NFTs. The surging popularity of NFTs means that a greater understanding of NFTs would be required and regulators would need to deal with this new asset class...

Policymakers and international organizations such as the OECD defend new tax measures to increase tax compliance and decrease tax competition and tax evasion. The proposed new policies often change the nature or distribution of tax liabilities, for instance by changing the rate structure,...

This study investigates the impact of blockchain adoption on online game supply chain pricing and enterprises’ investments decisions under information asymmetry. Our analyses reveal that, first, with high market demand, enterprises will consistently adopt blockchain only when the quality...

We investigate whether distinctive features of the blockchain/cryptocurrency industry led to different completion rates of the announced mergers and acquisitions (M&As), relative to other industries, during the years 2013–2022. Despite having a significantly lower deal closure rate on average,...