‘The evolving ‘thunder’: the challenges around imposing the digital tax in developing African countries

Khan, Laila ORCID: https://orcid.org/0000-0003-1081-0763 2020. ‘The evolving ‘thunder’: the challenges around imposing the digital tax in developing African countries. International Journal of DIGITAL TECHNOLOGY & ECONOMY 4 (1) , pp. 34-50. 10.31785/ijdte.4.1.4

Preview

PDF - Published Version Download (553kB) | Preview

Abstract

Although several academic works and the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) discussion papers have addressed the challenges of taxing the digital economy, there has been little focus on describing the sort of policy recommendations that could effectively guide developing African countries to rely on in enacting their own laws to target the taxation of cross-border digital corporations. This paper offers some of these policy recommendations.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Law
Subjects:	K Law > K Law (General)
Additional Information:	This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
ISSN:	2584-332X
Related URLs:	Publisher
Date of First Compliant Deposit:	16 January 2021
Date of Acceptance:	10 December 2019
Last Modified:	05 May 2023 18:17
URI:	https://orca.cardiff.ac.uk/id/eprint/137749

Actions (repository staff only)

Edit Item