The global transformation of the economy towards a digital one has fundamentally restructured business operations, economic models, and tax practices. With digital technologies and electronic communications embedded within industries, the digital economy has fostered innovative business models, transformed user behaviors, and increased operational efficiency. However, such a revolution has come at the price of exposing the limitations of traditional international tax models based on physical presence and tangible properties. The entry of borderless, intangible, and platform-based economic activities necessitates urgent tax redesign, especially amid digital businesses, which increasingly interact across borders yet leave no traditional physical presence.

This research describes the revolutionary influence of the digital economy on cross-border taxation, deconstructs the traditional conceptualization of the permanent establishment (PE), and evaluates the emergent principle of “tax where value is generated” based on recent literature as well as emerging global reform approaches.

In many developing countries, law students face challenges in accessing authoritative legal resources, including statutes, case law, and journal articles, due to the high costs of subscription-based databases such as LexisNexis, HeinOnline, and Westlaw. In Nigeria, additional subscription online resources are available, including LawPavilion, Legalpedia, and Compulaw. These platforms are all rich in content and currency; however, they are often unaffordable for both law students and law libraries. To overcome these challenges, there are many initiatives and movements administered by government institutions, universities, and non-governmental organizations (NGOs) that provide access to both primary and secondary sources of law. Included in the latter group are the Legal Information Institutes (LIIs), Google Scholar, the Social Science Research Network (SSRN), and Justia. This paper examines the role of free legal databases as an alternative for law students and how these freely accessible platforms can support the access gaps that subscription-based legal research tools have often created. The study is conceptual in nature, with reliance on existing literature and analysis of freely available legal information resources to support legal education.

This bibliography collects sources on the independence and accountability of judges serving on international tribunals and domestic apex courts by focusing on selection, terms of service, and discipline and removal. It includes books, book chapters, and articles, primarily in English, with reference to some French-, German-, and Spanish-language materials. The ensuing text also discusses some logistical difficulties in compiling a bibliography on such a large topic, describes the contours of the subject matter, and concludes with some thoughts on the direction of the scholarship and the possible use of AI in international research such as this.

The proliferation of Artificial Intelligence (AI) is significantly transforming conventional legal practice. The integration of AI into legal services is still in its infancy and faces challenges such as privacy concerns, bias, and the risk of fabricated responses. This research evaluates the performance of the following AI tools: (1) ChatGPT-4, (2) Copilot, (3) DeepSeek, (4) Lexis+ AI, and (5) Llama 3. Based on their comparison, the research demonstrates that Lexis+ AI outperforms the other AI solutions. All these tools still encounter hallucinations, despite claims that utilizing the Retrieval-Augmented Generation (RAG) model has resolved this issue. The RAG system is not the driving force behind the results; it is one component of the AI architecture that influences but does not solely account for the problems associated with the AI tools. This research explores RAG architecture and its inherent complexities, offering viable solutions for improving the performance of AI-powered solutions.

Artificial Intelligence (AI) is rapidly transforming the landscape of academic law libraries worldwide, offering new opportunities for enhancing legal research, information management, and user engagement. This article examines emerging trends in AI applications within academic law libraries, focusing on global developments alongside the unique challenges and opportunities faced in the Caribbean context. Key areas of exploration include AI-powered legal research tools, natural language processing (NLP) applications, and the ethical considerations surrounding AI integration. Drawing from insights presented at the CARALL Conference in July 2024, this article provides a comparative analysis of global best practices and proposes strategic recommendations for Caribbean academic law libraries to harness the potential of AI while addressing regional gaps in technological infrastructure and AI literacy.