Results 301 to 310 of about 10,060,996 (327)
Some of the next articles are maybe not open access.

THE SUPERIORITY OF THE DIGITAL SERVICES TAX OVER SIGNIFICANT DIGITAL PRESENCE PROPOSALS

National tax journal, 2019
Responding to calls for reallocating taxing rights over multinationals’ profits to reflect the place of user value creation, the Organisation for Economic Development and Co-operation (OECD) recently announced a Programme of Work to implement ...
W. Cui
semanticscholar   +1 more source

Equalization Taxes and the EU’s ‘Digital Services Tax’

Intertax, 2019
Equalization taxes have a number of potential disadvantages and shortcomings, including their negative impact on growth, innovation and productivity, non-neutrality, double taxation, and problems in compliance and administration.
G. Kofler, Julia Sinnig
semanticscholar   +1 more source

Perceived trustworthiness in using B2B digital services

Industrial management & data systems, 2019
Purpose The purpose of this paper is to examine how the perceived trustworthiness of a B2B service provider relates to a business customer’s intention to use digital services from that provider.
Heli Hallikainen   +2 more
semanticscholar   +1 more source

Can economic growth and carbon emissions reduction be owned: evidence from the convergence of digital services and manufacturing in China

Environmental science and pollution research international, 2022
Shuhui Cui, Guangqin Li, Jiashu Liu
semanticscholar   +1 more source

Digital reference service

Government Information Quarterly, 2000
Abstract As agencies increasingly provide services via the Internet and government documents migrate to online agency Web sites, government service providers face a growing problem of how manage high volumes of public questions sent to government Web sites by e-mail. This article focuses on the increasing public demand for digital reference services.
openaire   +1 more source

Digital Public Services

HMD Praxis der Wirtschaftsinformatik, 2021
Sara D’Onofrio, Toni Stucki
openaire   +1 more source

Rural Digital Services [PDF]

open access: possible, 2006
The note gives details of the implementation of Rural Digital Services Program in ...
openaire  

Digital library service

International Journal of Engineering in Computer Science, 2023
openaire   +1 more source

Digital Service Research

2012
The key challenge for the future is to find solutions to deal with the digitalization of everything. Digitalization of everything emergences in concrete e.g. by digital services and smart environments, which have been my focus research areas at VTT. In this context smart environments imply to technology-augmented environments that include e.g.
openaire   +1 more source

Digital Reference Service

DESIDOC Bulletin of Information Technology, 2004
Sumati Sharma   +2 more
openaire   +1 more source

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