The Taxation of the Digital Economy in Practice: Digital Services Taxes and Other Measures

As countries seek fairer ways to tax the increasingly digitalized economy, lessons from experience are crucial.

South Centre, Geneva’s new paper, jointly published with WATAF-FAFOA, “The Taxation of Digital Economy in Practice: Digital Service Taxes and Other Measures,” developed in collaboration with tax officials and experts from different developing countries, documents country experiences, lessons and challenges in administering these taxes.

It provides valuable insights for policymakers designing or refining own measures for taxing the digital economy, and offers timely input to ongoing negotiations on the Protocol for Taxation of Cross-Border Services under the UN Framework Convention on International Tax Cooperation #UNFCITC. (link)

Natalia Quiñones, Anchal Khandelwal, Oluwole Olushola Oni, Maryam Maiyaki, Doris Malgwi, Ezekiel Swema, Odondi Nickson, Ivy Watti, Dinesh Thapa, Anne Wanyagathi, Kolawole Omole