Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules

This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti

The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.

Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality informat

The rapid growth of e-commerce in Uganda, especially the sale of goods and services over the Internet, has led to concerns as to whether Uganda's taxation regim