It is a matter of fact that technological innovation is deeply impacting on our culture, society, economy and labour market. The massive and widespread use of A

The digital economy is gradually gaining traction through a variety of recent technological developments, including the introduction of the Internet of things,

An argument for retaining the notion of personal property in the products we “buy” in the digital marketplace. If you buy a book at the bookstore, you own i

The digital economy, broadly defined as the economy operating on the basis of interconnectivity between people and businesses, has gradually spread over the wor

The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.