This position paper provides possible solutions to the challenges presented to the international tax regime by the digital economy. It considers the option of installing a broad withholding mechanism based upon the base erosion principle both as a primary response to these challenges or in...

Although we live in an age in which everything and everyone is ‘online connected', countries' profit taxation systems are still based on an economic reality of around a century ago. And that creates tension. The problems this tension causes are particularly evident in the case of profits...

Our study investigates firms' internal digitalizationas a crucial foundation for timely, data-driven decision making. We evaluate the association between digital infrastructure and improved decision making intax planning decisions to analyze if the benefits of digitalization expand beyond firms'...

The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...

'Digitalization in Emerging Economies' offers a comprehensive exploration of digitalization's transformative potential in the Global South. The book examines the digital revolution's impact on businesses, governments, and individuals in emerging economies. It highlights the paradigm shift in...

Chapter 1. Introduction -- Chapter 2. The Digital Economy and International Business, an Historical Perspective -- Chapter 3. Internationalization, Digitalization, and Exponential Growth -- Chapter 4. Platforms and International Business -- Chapter 5. Artificial Intelligence and International...