Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by...

Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by...

Front Cover -- Contents -- Foreword -- Preface -- Acknowledgments -- About the Authors -- Executive Summary -- Abbreviations -- Chapter 1 Introduction to Taxing the Digital Economy -- Lessons from the Origins of International Taxation -- G-20 Mandate on Taxing the Digital Economy -- Market...

Digital technologies (DTs) are becoming an important mechanism for unleashing inclusive development, particularly across Africa. The rollout of mobile broadband internet (3G) coverage has expanded substantially in several African countries; however, digital divides persist across various groups....

Microenterprises account for an important part of the economic activity of sub-Saharan Africa. Yet the small size, informal structure, and remote location of many microenterprises have hampered support programs from helping them realize their full economic potential. This report describes a...