
digital-economy

Digital platforms have changed what it means for a small business to enter the global market. A seller no longer needs a physical storefront abroad to learn what international customers want, but success still depends on knowing where to look for useful signals. This study shows that cross-border e-commerce (CBEC) platforms do more than connect buyers and sellers: they create hidden networks thro…
Gracy Tanwar, National Law University Odisha ABSTRACT The digital economy has changed the global economy and raised fundamental challenges about whether the existing structure of international tax can capture the creation of value through digital transactions. Existing tax structures, which are focused on residence, source, and permanent establishment (PE) as bases for taxation, are insufficient …

