Technical security is only part of E-Commerce security operations; human usability and security perception play major and sometimes dominating factors. For instance, slick websites with impressive security icons but no real technical security are often perceived by users to be trustworthy (and thus more profitable) than plain vanilla websites that use powerful encryption for transmission and se...

Abstract In late 2020, the Cairn Tribunal concluded one of largest investor-state arbitration disputes to date. The core dispute was retroactive taxation offshore indirect transfers shares companies with underlying assets situated in India (crude petroleum and natural gas fields). decided that had violated fair equitable standard under UK–India bilateral investment treaty by without a specific ...

We describe a prototype system we have developed that incorporates best practices identified from a 2003 study of both public and private E-tax filing websites hosted in the USA. Our motivation is to investigate the current low functionality and low penetration usage of online tax filing, an increasingly important webapplication. We identify critical security and usability features in current u...

With the move to a market economy the number of small businesses has grown substantially in most transition countries. However, cumbersome legal provisions and administrative practices and the lack of a culture of voluntary compliance often provide strong incentives to operate outside the formal economy. The paper first discusses the growth of the SME sector in the region and its impact on tax ...