Document integrity in the digital environment: from depositing the media to the hash function: Exploring the Digital Frontier III

In the previous post in this series, I tried to explain how digitization is a unique way of converting information to a binary digital code (a “linguistic” question of how data is coded) so that management of that information can be mechanized electronically (a technological question). Going one step further, I would now like to […]

OCDE

The OECD`s position on taxation of the digital economy

The OECD recently published a policy note followed by a public consultation document addressing the tax challenges of the digitalization of the economy. Through the public consultation, the OECD seeks comments from different economic and social sectors affected by or interested in how the process is being developed under the Inclusive Framework on BEPS. Perhaps, […]