Along with many other countries, Australia is considering implementing a tax on digital services to try to capture more of the revenues of digital businesses, which may operate without a substantial physical presence in the country. Although traditional approaches to tax may need wholesale...

The article provides an in-depth comparative legal analysis of the fundamental digital trade provisions in three modern trade agreements: the Comprehensive and Progressive Trans-Pacific Partnership Agreement (CP-TPP), Regional Comprehensive Economic Partnership Agreement (RCEP), and Joint...

The growth of digital trade is dependant upon greater interconnectivity across borders. Several countries strive to achieve such interconnectivity and integration in digital trade through international trade agreements. Digital trade integration is a complex, multidimensional process that...

The growth of digital trade is dependant upon greater interconnectivity across borders. Several countries strive to achieve such interconnectivity and integration in digital trade through international trade agreements. Digital trade integration is a complex, multidimensional process that...

Cross-border paperless trade is increasingly important to generate economic gains in a digitalised economy. Several developing and least developed countries will need to modernise their domestic laws and regulations to facilitate cross-border electronic transmissions, particularly to promote...