DIGITAL TRADE IN SERVICES AND TAXATION
The issue of how to effectively tax companies and activities in a digital economy has gained prominence. Global dialogue on corporate income tax reforms is underway through the Organisation for Economic Cooperation and Development (OECD)/G20 Inclusive Framework, various jurisdictions are considering and applying digital services taxes (DSTs), and value-added tax/goods and services tax (VAT/GST) are being revised for cross-border e-commerce and applied to digital goods1 and services.
