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Purpose: Evaluation of the reform of public policy of digital economy taxation in Ukraine under conditions of military threats.

Need of the Study: The global digital transformation of the economy gives the IT sector priority positions in shaping public policy goals. The world community is searching for optimal models of digital business taxation, which can enhance its global investment attractiveness. In 2021, Ukraine introduced new tax rules on digital services; however, the war launched on 24 February 2022 made irreversible changes for businesses. The Ukrainian government started a new special tax regime, whose impact on the business environment needs to be thoroughly studied.

Methodology: This research is based on the content analysis of the legal framework of state policy on taxation of digital economy services.

Findings: The authors found that the reforms in the taxation of digital economy services carried out in Ukraine are designed to create incentives for attracting foreign IT companies and can create an effective tax competitive advantage for our country. At the same time, the special facilitated tax regime for the period of martial law in Ukraine creates a certain buffer in counteracting the threatening economic consequences of the war in Ukraine.

Practical Implications: The study summarises major taxation amendments and special conditions under martial law in Ukraine that affect the development of the digital economy, which allows for assessing the consequences for the business environment in the national IT sector.

Advances in Artificial Intelligence (AI) technologies and Autonomous Unmanned Vehicles are shaping our daily lives, society, and will continue to transform how we will fight future wars. Advances in AI technologies have fueled an explosion of interest in the military and political domain. As AI technologies evolve, there will be increased reliance on these systems to maintain global security. For the individual and society, AI presents challenges related to surveillance, personal freedom, and privacy. For the military, we will need to exploit advances in AI technologies to support the warfighter and ensure global security. The integration of AI technologies in the battlespace presents advantages, costs, and risks in the future battlespace. This chapter will examine the issues related to advances in AI technologies, as we examine the benefits, costs, and risks associated with integrating AI and autonomous systems in society and in the future battlespace.

At global fora which discuss the regulation of international migration the Philippine government is typically hailed a “good practice example” for its institutional as well as legal framework and proactive interest in the welfare of its citizens. The Philippine history of migration policy making is indeed shaped by a shift from “exporting workers” to an increasingly comprehensive rights-sensitive approach that addresses most aspects of migration: the regulation of recruitment agencies, pre-migration training, insurance systems, overseas voting rights, consular services, social rights of the left behind, and re-integration of returned migrants. This state of affairs, however, has not always been like that and is largely the result of activism by the vibrant migrant rights movement in the Philippines which reaches across the world. The case of the Philippine also shows mixed approaches to government-social movement relations, characterized by both pressure politics and critical engagement.

Considerable gaps and loopholes remain in this web of rights-based policy aspects. Structural weaknesses are major problems that need to be addressed if labor migration is to evolve into a truly choice-driven economic decision. Still, comparatively and historically speaking, the Philippines have come a long way. The combined effects of leadership from below and leadership from above had led to some concrete results – even if far from perfect – in the betterment of many migrants’ lives.

In this chapter, J. Stewart Black reflects on his 30 years of working with global leaders from over 100 countries in executive development programs at the Tuck School of Business at Dartmouth College, Thunderbird, the Ross School of Business at the University of Michigan, IMD, and INSEAD, and in numerous research projects, consulting experiences, and advisory roles. In his reflections, he discusses the increased relevance of global leadership for today’s firms, what he believes the key capabilities are for effective global leadership, and what the implications of those capabilities are for developing global leaders.

This article evaluates contemporary Cuban economic policy and development prospects after a decade of market experimentation in a socialist context. An introductory historical review assesses the successes and failures of Cuban development policy in the 1970s and 1980s and describes the staggering dimensions of the economic crisis triggered by the abrupt disruption of Cuba's relations with the Soviet bloc in 1989–1991. The next section, “To the market in the 1990s,” examines Cuban efforts to stabilize the economy in the early 1990s while maintaining a strong social safety net. The historic policy shift toward limited market liberalization within a state-dominated economy is analyzed and the key market concessions described. The economic turnaround of the late 1990s and Cuban macroeconomic and industrial performance over the past decade are then examined. The final part of the article evaluates the coherence and sustainability of Cuba's emerging economic model and assesses prospects for the survival of some form of Cuban socialism.

The outbreak of the SARS-CoV-2 (COVID-19) pandemic has caused significant disruptions to academic activities in educational institutions across countries of the world. In the context of transnational higher education (TNHE), the pandemic has led to major shifts in face-to-face teaching and learning, students’ support services and student engagement. While a number of scholarly studies have examined the effect of the pandemic on education provision across different educational levels, not much has been done to address existing gaps in how academic leaders could support the transformation of the TNHE sector to respond to current disruptions. In order to address these gaps, the current study adopts a case study approach to examine the complex and evolving academic leadership roles in TNHE institutions in Ghana with respect to remote teaching and learning and virtual team activities. The current study addresses the following questions: What academic leadership approaches are essential to developing innovative practices in host TNHE in order to meet the learning needs of students during and after the pandemic? How can transformational leadership approaches interface with institutional theory to provide new direction for transforming TNHE during and after the pandemic? How can academic leadership roles support the transformation of TNHE during and after the COVID-19 pandemic? As a major contribution for addressing gaps in academic leadership roles in TNHE environments especially during COVID-19, the current study proposes an eight-component transformation model. The study concludes by arguing that the challenges facing TNHE especially during the current period of disruptions will require a transformative and innovative academic leadership approach that would ensure that education delivery addresses current and future students’ learning needs.

This paper explains, illustrates, and defends the importance of an international business (IB) policy for any government jurisdiction affected by international regionalization and globalization that is lacking in direct control of traditional international trade and investment policies. It describes efforts in Indiana that comprise much of the state’s IB policies, explains the basic foundation or rationale for such policies, defends the general case for subnational IB policy, uses Indiana as a case study of the need for such policies, and presents conclusions and recommendations for subnational policy.

In explaining international expansion and performance, the traditional explanation in international business literature has mainly offered country, and firm-level structural explanations for performance. Moreover, this literature has been biased toward larger, established multinational manufacturing companies (Dunning, 1958; Hymer, 1960; Aharoni, 1966; Vernon, 1966). This was understandable as, for much of the 20th century, manufacturing occupied the dominant share of the economy. However, by the early 1960s, the service sector already accounted for more than half of the domestic economic activity in developed nations. Today, even in international operations, the share of services is rapidly increasing. For example, the share of services in U.S. exports in 1997 had grown to 27%, and to 16% in U.S. imports (Contractor, 1999). Moreover, in sectors such as information technology, telecommunications or biotechnology, recent years have seen a proliferation of entrepreneurial start-up companies, where the characteristics of their founders and leaders appear to have as much, or greater, impact on performance, as traditional firm-level explanations. Since the late 1980s, the growth of venture capital markets and rise in entrepreneurship have been observed in technology-driven industries (The Economist, 1993; Gupta, 1989; Mamis, 1989). Could entrepreneurial and leadership factors assume greater importance in explaining performance, especially international performance, of younger companies in such sectors? This is the broad hypothesis pursued in this study.