Tax challenges of digitalization in Africa

Monkam, Nara / Gamal Ibrahim / William Davis / Christian von Haldenwang
Externe Publikationen (2019)

published on T20 Japan 2019

Volltext/Document

The G20/OECD project on tackling base erosion and profit shifting provided broad recommendations but did not address in detail the tax challenges of the digitalized economy, deciding to return to the issue at a later date (Action 11) (OECD, 2017). Discussions are currently ongoing as to what form international co-operation on the tax challenges of the digitalized economy should take. However, currently, Africa faces challenges in effectively participating in international discussions in this area. As such, this policy brief discusses the role of African countries and the G20 in ensuring that international approaches to taxing the digitalized economy are undertaken in consultation with Africa and reflect Africa’s interests. In addressing the tax challenges of digitalization in Africa two important principles of international tax cooperation emphasized by the Addis Ababa Action Agenda (AAAA, arts. 28, 29) must be respected: to be universal by fully taking “into account the different needs and capacities of all countries” and be inclusive (UN FfD, 2015).

Über den Autor

Haldenwang, Christian von

Politikwissenschaftler

Haldenwang

Weitere Expertinnen/Experten zu diesem Thema

Berensmann, Kathrin

Ökonomin 

Breuer, Anita

Politikwissenschaftlerin 

Dafe, Florence

Sozialwissenschaftlerin 

Laudage, Sabine

Ökonomin 

Martin-Shields, Charles

Politikwissenschaftler 

Schiller, Armin von

Politikwissenschaftler 

Sommer, Christoph

Ökonom