Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/301175 
Year of Publication: 
2024
Series/Report no.: 
Research Paper No. 199
Publisher: 
South Centre, Geneva
Abstract: 
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation regimes largely depend on (a) the mix of relevant domestic economic activities at market jurisdictions (i.e., revenues sourced to the country as a market jurisdiction under Amount A and the level of revenues from automated digital services generated in the country), (b) design details of the DST regime such as the DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will grant to domestic and foreign taxpayers under DST. This paper contains analysis relying on sources of information available to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax authorities.
Subjects: 
African Tax Administration Forum (ATAF)
African Union (AU)
Amount A
Automated Digital Services (ADS)
China
Consumption Expenditure Data
Corporate Income Tax (CIT)
Digital Service Taxes (DSTs)
Double Taxation
Global Tax
Global Taxation
India
International Tax
International Tax Cooperation
International Tax Reform
International Taxation
Multinational Enterprises (MNEs)
Organisation for Economic Co-operation and Development (OECD)
Tax
Tax Cooperation
Tax Law
Tax Policy
Tax Revenue Mobilization
Taxation
United Nations (UN)
West African Tax Administration Forum (WATAF)
Document Type: 
Research Report
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