This country economic memorandum aims to support Niger's efforts to walk on a path conducive to a resilient and sustainable economic growth. It does so by attempting to answer the following five questions, each of which constitutes a separate chapter: (i) what were the salient structural...

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...