The Resource The impact of unilateral digital taxes in Africa

The impact of unilateral digital taxes in Africa

Label
The impact of unilateral digital taxes in Africa
Title
The impact of unilateral digital taxes in Africa
Creator
Subject
Language
eng
Summary
In this article, the authors survey Africa's digital tax landscape, analyse various unilateral measures, and examine some digital business models to gauge how these measures might affect businesses and the continent as a whole
Citation source
In: Tax notes international. - Falls Church. - Vol. 103 (2021), no. 7 ; p. 851-885
http://library.link/vocab/creatorName
  • Jalan, N
  • Rao, A
  • Ravishankar, A
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • ATAF
  • WTO
  • digital economy
  • DST
  • internet
  • MNE
  • significant economic presence
  • withholding tax
  • VAT
  • tax treaty
  • data protection
  • sharing economy
Label
The impact of unilateral digital taxes in Africa
Instantiates
Publication
Label
The impact of unilateral digital taxes in Africa
Publication

Library Locations

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      52.3736660 4.9336932
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