DIGITALISATION

This Technical Note is the tenth in the ATAF Technical Note series on the tax challenges arising from the digitalisation of the economy and has been designed to provide ATAF members with an overview of the OECD Secretariat Progress Report on Amount B of Pillar One published on the 8th December 2022.

The Technical Note will assist ATAF members in assessing whether they should sign and ratify the Amount A Multilateral Convention (MLC) which the OECD Progress Report states will be ready for signature in the first half of 2023.

After several years of highly complex and difficult negotiations, the Inclusive Framework (IF) issued its two-pillar solution to address the tax challenges arising from the digitalisation of the economy on 8th October 2021.

After several years of negotiations, the Inclusive Framework issued a statement on a two-pillar solution to address the tax challenges arising from the digitalisation of the economy on 1st July 2021.

Today the Inclusive Framework released a Public Consultation Document (PCD) titled “Addressing the Tax Challenges of the Digitalisation of the Economy”.

This is the fifth in ATAF's series of TechnicalNotes on the tax challenges arising in Africa from the digitalisation of the economy.

This is the fourth in ATAF’s series of Technical Notes on the tax challenges arising in Africa from the digitalisation of the economy.

Inclusive Framework Proposals to address the tax challenges from the digitalisation of the economy.

Many African countries have reported concerns about the tax challenges they face as their economies become increasingly digitalised.

Taxpayer education is the process of informing and engaging current and future taxpayers, with a view of fostering and enhancing a culture of compliance and good “tax morale” among citizens.

One vital component of the EOI infrastructure is the EOI unit. The EOI unit is the office in charge of running the EOI business on a daily basis. It is one of the starting points to consider when building an EOI system.

This technical note was developed to help revenue authorities to articulate the basic VAT policy and administration considerations regarding cryptocurrencies.

Advancement in technology and the advent of the internet has given rise to business models that enable entities to conduct business across many jurisdictions without having any physical nexus in these jurisdictions.

This case study outlines some steps that Zambia has taken to improve revenue collection from the mining sector, with support from the African Tax Administration Forum (ATAF), the Intergovernmental Forum on Mining...

This policy brief is designed to assist ATAF members in their tax policy considerations of the taxation of highly digitalised businesses operating in African countries.

ATAF’s opinion on the Inclusive Framework Pillar One (including the Unified Approach) and Pillar Two proposals to address the tax challenges arising from the digitalisation of the economy.

The paper provides an overview of the current international tax governance landscape and inroads towards inclusiveness.