Cross-border data flows are an integral mechanism of today's economy, impacting a country's competitiveness and growth. All economic sectors rely on secure, cost-efficient and real-time access to data. A requirement that all data-related business processes must take place within a country does...

The EU is proposing a digital services tax (DST) to tax certain so-called "digital companies", which it alleges access the Single Market while paying "minimal amounts of tax to our treasuries". But like all exporters, these firms pay the majority of their taxes where their product development...

Full participation in the global Internet Economy requires electronic connectivity of considerable complexity. Today, due to a worldwide wave of liberalization and technological and business innovations in the mobile space, much of the world is electronically connected, albeit not at the levels...

In emerging economies, access to accurate market information can be limited by poor, underdeveloped or even absent infrastructure. Countries are poor, partly because markets do not work well and partly because of information problems. Isolated and poorly-informed farmers, traders and businesses...

Following media reports on the low tax rates paid by some of the world's largest multinationals, international tax reform has moved to the top of policy-makers' agendas across the world. At the request of the G20, the OECD has designed an action plan to address what it calls base erosion and...