000			01868nab a2200229 c 4500
999			_c146044 _d146044
003			ES-MaIEF
005			20220715140741.0
007			ta
008			220715t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969839 _aMagwape, Mbakiso
245		0	_aUnilateral digital services tax in Africa _blegislative challenges and opportunities _c Mbakiso Magwape
500			_aResumen.
520			_aAs 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.
650		4	_963590 _aSERVICIOS DIGITALES
650		4	_968422 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
650		7	_966104 _aECONOMÍA DIGITAL
650		7	_aIMPUESTOS _947460
650		4	_97093 _aÁFRICA
773	0		_9167447 _oOP 2141/2022/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 5, May 2022, p. 444-458
942			_cART