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The Cost of Fiscal Unilateralism: Potential Retaliation Against the EU Digital Services Tax (DST)
The EU is proposing a digital services tax (DST) to tax certain so-called ‘digital companies’, which it alleges access the Single Market while...
Online Platforms, Economic Integration and Europe’s Rent-Seeking Society: Why Online Platforms Deliver on What EU Governments Fail to Achieve
Online platforms create “more perfect” markets. Online platforms are a market-driven cure to the imperfections of the EU’s incomplete Single...
5G and National Security: After Australia’s Telecom Sector Security Review
In August 2018, the government of Australia concluded its review of the national security risks of the telecom sector with the new 5G networks. The...
Cooperation in Europe’s Digital Economy: How do Countries Position Themselves?
Members of the European Union have different positions on matters of digital openness, and those differences typically reflect how the digital sector...
The Next Steps for the Digital Single Market: From Where do We Start?
Digitization has been a boon to the European economy. However, the Digital Single Market remains an aspiration rather than a reality, and European...
Do Data Policy Restrictions Inhibit Trade in Services?
This paper examines whether restrictive data policies impact trade in services over the internet. We have collected comparable information on a...
Do Data Policy Restrictions Impact the Productivity Performance of Firms and Industries?
This paper examines how policies regulating the cross-border movement and domestic use of electronic data on the internet impact the productivity of...
Five Questions about the Digital Services Tax to Pierre Moscovici
The European Commission has recently proposed to upend decades of international tax cooperation and introduce a new three percent tax on corporate...
Wrestling with or Embracing Digitization in the Music Industry: The Contrasting Business Strategies of J-pop and K-pop
Digitization has significantly changed the process for producing and consuming music: from analogue to digital, albums to songs, possess to...
Digital Companies and Their Fair Share of Taxes: Myths and Misconceptions
Some (large) EU governments are making the case for digital companies to pay “their fair share of tax”. The key underlying assumption is that...