Unilateral digital services tax in Africa legislative challenges and opportunities Mbakiso Magwape
By: Magwape, Mbakiso
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Material type: 
ArticleSubject(s): SERVICIOS DIGITALES | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | ECONOMÍA DIGITAL | IMPUESTOS | ÁFRICA
In:
Intertax v. 50, issue 5, May 2022, p. 444-458Summary: As the Base Erosion and Profit Shifting (BEPS) Project attains a significant milestone with 130 Members of the Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework agreeing on international tax rules that address digitalization of the economy (Pillar 2), and the UN globally approving its tax treaty on Article 12(B) on automated digital services, a handful of African countries have joined their international counterparts in deviating from the global approach by developing and imposing unilateral digital services tax (DST) policy and legislation. This article examines the rationale of short-term measures of a unilateral DST, particularly in the African context post the COVID-19 pandemic and critically examines legislative measures imposed by a number of African countries. The article then contrasts general and specific challenges (applicable to African countries) in imposing a unilateral DST with opportunities that digital taxation presents for the continent, particularly in developing policy and legislation, and in implementation by tax administrations.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/5-5 (Browse shelf) | Available | OP 2141/2022/5-5 |
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| OP 2141/2022/5-2 The need for global minimum tax | OP 2141/2022/5-3 Global minimum corporate tax | OP 2141/2022/5-4 Uganda’s tax system | OP 2141/2022/5-5 Unilateral digital services tax in Africa | OP 2141/2022/5-6 International company tax developments and some reflections on ways forward for the African continent | OP 2141/2022/5-7 Analysis of Turkey’s controlled foreign company regime | OP 2141/2022/6/7 Intertax |
Resumen.
As the Base Erosion and Profit Shifting (BEPS) Project attains a significant milestone with 130 Members of the Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework agreeing on international tax rules that address digitalization of the economy (Pillar 2), and the UN globally approving its tax treaty on Article 12(B) on automated digital services, a handful of African countries have joined their international counterparts in deviating from the global approach by developing and imposing unilateral digital services tax (DST) policy and legislation. This article examines the rationale of short-term measures of a unilateral DST, particularly in the African context post the COVID-19 pandemic and critically examines legislative measures imposed by a number of African countries. The article then contrasts general and specific challenges (applicable to African countries) in imposing a unilateral DST with opportunities that digital taxation presents for the continent, particularly in developing policy and legislation, and in implementation by tax administrations.
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