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Last updated 18 Oct 2024
The digital economy challenges international taxation rules as businesses provide services to consumers around the globe while residing in only one state. The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting aims to create a harmonised framework for the taxation of international companies, including digital firms. The framework was agreed upon in October 2021 and currently counts 139 member jurisdictions, but it is yet to be implemented by governments across the globe. This threa...
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Last updated 13 Nov 2024
In addition to restrictions on cross-border data transfers, several governments impose data localisation requirements. In the digital economy, the obligation for companies to store the personal data they collect within a territory represents a market access barrier hindering international expansion. This thread lists the countries that introduced data localisation obligations.
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Last updated 26 Nov 2024
Artificial intelligence (AI) is a popular regulatory object. Governments issue laws, orders, standards and guidelines regulating the development and use of AI systems. Regulators prohibit certain AI, require transparency reports and risk assessments from developers and enhance the rights of affected employees, data subjects and users, be it in the context of hiring, targeted advertising or content recommendation. This thread illustrates the ever-growing variety of policy approaches to regulate A...
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Last updated 26 Nov 2024
Digital platforms are crucial to the functioning of the digital economy. Platforms enable the dissemination of user-generated content, which may be deemed harmful or even illegal. Governments have introduced rules to hold platforms accountable for the content they display, obliging companies to moderate content including terrorism, hate speech, child pornography and misinformation. This thread tracks all policies imposing content moderation obligations on online platforms.
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