digital commerce value chain, and its possible interactions with both current and proposed tax regimes, four policy … prescriptions are recommended. First, to optimize existing tax authority over platforms. Second, to have a digital-ready tax … level. Non-resident providers are the ones that have gained the most from digital markets while minimizing the tax impact of …

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will … to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …

Group of Seventy-Seven (G-77) have been analysed, namely, Antigua and Barbuda, Bahamas, Bahrain, Barbados, Belize, Cabo …