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This article aims to take a critical look at the proposed Common European Sales Law (CESL) and its field of application.

The article provides a comparative analysis of the scope of application of CESL with that of the Convention on Contracts for the International Sales of Goods (CISG). The approach is critical in nature in that it questions the regulation of business‐to‐business (B2B) transactions under CESL. It also takes a critical look at the CESL and its coverage of three areas of contracting – sale of goods, supply of digital content, and supply of services.

The article exposes some of the shortcomings of the CESL in relation to its field of application.

The CESL as proposed offers an optional regulation that complicates the law of transborder sales within the European Union (EU) and between EU member states and non‐EU states. The article recommends that CESL not extend its coverage to B2B transactions and leave transborder commercial transactions to the CISG. The article also suggests other changes to improve the CESL.

Further analysis is needed and more defined rules should be considered before CESL is enacted into law.

This article questions the wide scope of application of CESL. It further questions the rationality and practicality of the CESL's coverage of B2B transactions.

The research issues of digital preservation have apparently moved from how to set up the digital archives to on-going business models. The aim of this paper is to investigate the key factors for digital archives' success. This paper provides a business model for the sustainability of digital archives.

Both pricing strategies and business models related to digital archives are very important. From the point of archive preservation, how to preserve digital archives permanently and make them accessible are the most important research issues. This paper, based on a review of the academic literature, adopts the innovative pricing approach to develop the business models and pricing strategy.

The research defines the different needs at start-up versus the on-going operations for digital preservation. Considering digital archives as information goods, this study adopts the TRIZ method to establish a pricing strategy for digital preservation. It discusses the pricing strategy for digital preservation using an innovative method of creative problem-solving theory from the perspectives of the archives institutes, materials providers and consumers.

This study recommends the pricing strategies for the digital preservation programs and the government's price policy based on the TRIZ analysis method.

Presents an updated version of a paper given by the author at an international conference in Athens 2000. Briefly outlines the development of the internet and e‐commerce and the effect of globalization. Considers the potential for the EU to standardize rules and advance its economic integration agenda. Looks at present EU laws in this area. Covers the unicitral model law on electronic commerce, its merits and its problems. Discusses personal jurisdiction under traditional rules and cyberspace transactions. Concludes that existing legislation must be re‐evaluated in the light of technological advances, the need for a more mobile kind of legal person and the worldwide nature of transactions across territorial boundaries, paperless contracts and digital signatures and the use of self‐regulation are also covered.

Conventional wisdom indicates that companies offering digital and information‐based products that can easily be delivered online, are likely to benefit from Internet commerce. However, the validity of this statement is not clear. Endeavours to explore the relationship between product characteristics and their impact on Internet commerce among small businesses. We classified products into search and experience, tangible and intangible goods and examined their effects on Internet commerce benefit. The key finding is that product characteristics alone might not have significant influence on Internet commerce benefit and further research into market scope, characteristics of business sector and value chain is needed to understand more precisely what contributes to Internet commerce benefit.

Through the “Going Digital Initiative,” the Ghanaian government has introduced policies that aim at improving the information and communication technology (ICT) infrastructure of the country. These ICT policies have benefited numerous sectors of the Ghanaian economy. In logistics management, ICT has impacted drone medical delivery in the healthcare and maritime sectors. However, the importance of ICT is not realized in the motorcycle goods transport (MGT) industry, regardless of its popularity and high economic dependency. Second, all research on motorcycles is focused on diverse social concerns, and no study has attempted to analyze ICT implementation for MGT operations. This is a significant gap in logistics management. Hence, the study aimed to investigate the impact of ICT on Ghana's MGT industry empirically.

The study adopts a two-phase data collection approach to collect the data. The authors use partial least square structural equation modeling to analyze the study's measurement and structural assessment model.

ICT positively impacts MGT and the drivers considered. The drivers positively influence MGT. The study further analyzes novel results on the relationships between the drivers and their mediating roles in enhancing MGT performance.

The study's originality is the extension of ICT adoption and usage in MGT. The lack of literature on the importance of ICT for MGT services makes this study the primary source of literature, and the relationships investigated are unique as the research area is unexplored.

The objective of this chapter is to identify the key characteristics of Global Services businesses that will thrive and achieve success in the future. These factors are integrated into three main pillars, which we refer to as the Triple-Win. The first and most obvious pillar is technology as a tool. The second pillar is the design and sustainability of the business model, without which the previous factor would be merely a cost and not an investment. And last but not the least, there is the purpose which gives meaning to the proposal, focusing on the human being and their environment. The DIDPAGA business model sits at the intersection of these three elements.

The paper aims to consider how a country like Nigeria, with an underdeveloped tax system, can adapt its tax generation mechanisms to meet the challenges of digital commerce in the 21st century.

The paper adopts a doctrinal approach.

The paper recommends measures that could be adopted to enhance the efficiency of the current tax systems, to allow it to take advantage of opportunities presented by digital transactions.

To the best the authors’ knowledge, this paper is the first of its kind to consider the taxation of digital transactions in the Nigerian context.

The digital economy is an economic sector that includes goods and services, whose development, manufacturing, merchandising or supply depend on critical digital technologies. The digital economy can be conceptualized into four different subsectors; on the one hand, it consists of infrastructure and applications and, on the other, electronic commerce and new intermediaries. This natural structure can be directly traced to how business generates revenues. The aim of this paper is to explain what is understood today by digital economy and to identify its dimensions and impact on the firm. For this purpose, it is necessary to develop its theoretical basis. In the second part of this paper, we refer to the results of an empirical research in the Spanish context.

The technological progress has made it possible to transform a physical good into a digital one. This development has influenced international trade and a large volume of these digitisable items are increasingly crossing national boundaries. Goods like books, music and games which were earlier traded physically are now traded online. Digitalisation is reducing the cost of engaging in international trade, connecting businesses and consumers globally, helping to diffuse ideas and technologies and facilitating the coordination of global value chains. The emerging avenues of trade and its format supplemented with fast and ever-changing technology have posed a serious challenge for the policymakers around the world. Policymakers are grappling with several issues regarding digital trade for quite a long time but failed to provide any solution. Institutions like WTO and OECD are also seized with this matter. Yet, we do not have any correct assessment of the potential volume of digital trade. Second, due to the moratorium signed in WTO countries are unable to impose any duty of digital trade. South Asian region which is a net importer of these items loses a huge amount of revenue. Hence, in this study, we make an attempt to assess the potential volume of digital trade in South Asia. The study further tries to estimate the possible loss of tax revenue incurred by this region during the last decade. For both South Asia and India the results for actual import figure are found to be less than the estimated value. A gap of around US$1 billion was found between the actual and estimated import of India, while for South Asia it was the US$ 7 billion.

For estimation, the study largely follows Banga (2019) and extends the methodology further to estimate the tariff revenue loss. Following Banga (2019) the study identifies a list of goods that can be traded in both digitally or physically. In other words, a list of digitisable goods is prepared. Then their import by the South Asian region is measured. Then we examine the tariffs imposed by the individual South Asian countries on the physical trade of these items. The estimation is done by projecting the value of the global physical imports of digitisable products from 2011 to 2017 would have been without digitalisation and what the actual global imports are with digitalisation in this period. The difference between the two gives estimates of total digital imports by the region. The total physical imports of digitisable products in the period 2011–2017 are estimated applying the cumulative growth rate (CAGR) of regional imports of these products over the period 1998–2010. The difference between the estimated physical imports and the actual physical imports provides the estimates of digital imports. Finally, the summation of the tariffs for each of the items gives us the possible figure that the countries are losing by not imposing customs duties.

The study finds globally an estimated value of digitise items to be US$246 billion which is around the US$100 billion higher than the actual value of $147 billion during 2017. For both South Asian region and India estimated import is found to be higher than the actual value. The study estimated an import of $1 billion and $7 billion took place during 2017 in India and South Asia respectively.

Digital trade is undoubtedly one of the highest debated topics in international trade forums. Experts from both academic and corporate discourse are seized with this matter. Policymakers around the globe are poised with this issue to develop a comprehensive policy framework which facilitates the growth of the sector and at the same time safeguard the interest of the stakeholders. South Asian nations like India, Bangladesh and Pakistan are also grappling with this. In this background, it becomes utmost important to estimate the loss that they are incurring to take an informed policy decision.