The aim of this presentation is to draft a concise and clear picture concerning the applicability of transfer pricing regime in a typical e-commerce scenario. Provided two legal and business models (intra-company transaction between head office and branch, and inter-companies transaction between...

The study compares what systems are present in the United States and a number of advanced Asian countries to protect privacy and enhance trust in the realm of electronic communications. Additionally, the study reports on the effectiveness of these arrangements and the perceptions of various...

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...