There is a global rush to tax the digital economy. As at June 2020, more than a hundred countries have formulated or adopted unilateral measures towards that objective. Most of these domestic measures are in the incubator, as countries concurrently explore multilateral options to find a...

Few issues have challenged tax policymakers and commentators as much as digital taxation has in recent years. Ongoing efforts to reconstruct the rules of international tax to “properly” govern the taxation of the global digital economy have evoked some important tax and trade related...