Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses

Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide a

A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from acco

E-commerce and EU VAT: Theory and Practice Rosamund Barr, Jeroen Bijl, Nils Bleckman, Gijsbert Bulk, Ethan Ding & Matthias Luther The new EU rules governing onl

Peer-to-peer (P2P) networks – decentralized group structures allowing anyone to easily download and share resources online – already play a critical role in