The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...

This Final Report is the result of: 'Cross-border data flow in the digital single market: study on data location restrictions' (SMART 2015/0054), undertaken by time.lex, Spark Legal Network and Tech4i2. The objectives of the study were to a) identify and analyse legal and non-legal barriers that...

This article analyses the crucial role of user data for digital markets contestability and presents policy proposals devised to address growing concerns about the dominance of data-rich incumbents in digital markets. To this end, we discuss a data-driven theory of harm that would warrant ex-ante...

Interoperability has become a buzzword in European policy debates on the future of the digital economy. In its Digital Agenda, the EU Commission has identified a lack of interoperability as one of the significant obstacles for the thriving of the digital economy. The EU Commission and a number...

Data sharing activities among private players are an important drive for digital-driven innovation, but they are still rare in the European Union. In its general effort to promote a European data economy, the Commission developed a policy aimed at incentivizing B2B data sharing. The article...