ATAF 5th Technical Note

ATAF 5th Technical Note

This is the fifth in ATAF's series of TechnicalNotes on the tax challenges arising in Africa from the digitalisation of the economy. The fourth Technical Note CBT/TN/04/2019 titled "The changes needed to the global tax rules if Africa is to address the tax challenges arising from the digitalisation of the economy" provided an overview of the conclusions of the in-depth discussions of the ATAF Cross Border Taxation Technical Committee (CBT) in October 2019 on the current Inclusive Framework proposals. The CBT identified the key policy issues for Africa and the key recommendations that ATAF will make to the Inclusive Framework on the changes that are needed to the current global tax rules.

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