E-payment is a key component of e-commerce, facilitating improved user efficiency and fostering the intent to use e-commerce in the digital realm and the international integration arena. This study investigates the joint impact of digital literacy on two similar but fundamentally different...

Purpose: This study aims to propose a potential tax model for taxing e-commerce transactions in Malaysia. Design/methodology/approach: A qualitative approach was employed in this study to unravel methods for taxing e-commerce transactions in Malaysia by interviewing key policymakers, tax...

This report explores the opportunities and challenges for developing economies arising from digital trade and discusses the role of international cooperation in tackling these opportunities and challenges. The report considers policy actions in the areas of digital infrastructure, skills,...