This study aims to identify the dimensions that represent e-logistics service quality (e-LSQ) in e-commerce from the perspective of Generation Z customers in Vietnam. Additionally, it seeks to evaluate the impact of these dimensions on repurchase intention, including their indirect effects...

The purpose of this publication is to provide the compilers of European statistics on information and communication technology (ICT) usage and e-commerce in enterprises with clarifications on how to apply the EU legal provisions. With the help of explanations and legal references, the Manual is...

The digitalisation process has changed the organisation of labour markets and business sectors worldwide, with those directly exposed to it experiencing new opportunities but also for some challenges in terms of working conditions. One of the main drivers of this transformation is digital labour...

Liability for VAT: Foreign traders and platforms are now systematically responsible for VAT on import and on distance sales in the EU Member State where the goods are delivered. Improved VAT Collection: Suppliers and platforms are accountable for VAT on imports. Simplified VAT registration:...