The South Centre M-WATAF Joint Workshop On Taxation Of The Digitalised Economy
Topic : digital taxation
Sub-Topic : domestic revenue mobilisation & external debt, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy
Resource Type : publication
Geographic_Area : africa
Level : advanced level
Language_Proficiency : high language proficiency
Data_Bandwidth : medium databandwith
Cost : free
Language : English
Subtitled : None
publication
|
medium databandwith
|
both videos and doc
The South Centre and the West African Tax Administration Forum (WATAF) jointly organized a two-day capacity-building program on the topic of “Taxation of the digitalized economy” from 7-8 June 2022. The purpose of this program was to provide South Centre and WATAF member countries’ tax officials with detailed information on the “Two-Pillar solution” politically agreed upon in the OECD Inclusive Framework on 8 October 2021, and alternative policy measures available for developing countries, especially Article 12B of the UN Model Tax Convention which provides a solution for taxing Automated Digital Services (ADS). The peer-to-peer training was provided by tax officials from the Governments of India and Nigeria, experts from WATAF and the African Tax Administration Forum (ATAF), the International Lawyers Project, and the staff of the South Centre. Indeed, the need to tax the digital economy led to two proposals, one from the Organization for Economic Cooperation and Development (OECD) Inclusive Framework known as the Two-Pillar solution, the other from the United Nations (UN) Tax Committee known as Article 12B of the UN Model Tax Convention (UNMTC). To these two proposals are added the national or unilateral measures that some developing countries have already been using to collect tax revenues from activities carried out without a physical presence in their territory. Therefore, this capacity-building program brought together experts for peer-to-peer exchange, analysis of the different proposals, and experience sharing. The capacity-building program covered topics such as national measures in developing countries, the Article 12B on taxing income from Automated Digital Services (ADS), the content of Pillar One, specifically the scope, nexus, and revenue sourcing rules, the tax base determination process, the elimination of double taxation, dispute prevention and resolution mechanism and the mutual agreement procedure. It also covered the Pillar Two content, especially the Global Anti Base Erosion (GloBE) model rules and the Subject To Tax Rule (STTR)
Topic : digital taxation
Sub-Topic : domestic revenue mobilisation & external debt, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy
Resource Type : publication
Geographic_Area : africa
Level : advanced level
Language_Proficiency : high language proficiency
Data_Bandwidth : medium databandwith
Cost : free
Language : English
Subtitled : None