Last updated 11 Mar 2025
The rise of the digital economy presents substantial challenges to the conventional international taxation structure. In response, governments propose and enact legislation specifically targeting the digital economy, such as Digital Services Taxes (DSTs). These taxes are designed to address the unique aspects of digital business models and target specific economic activities. This thread tracks the DST proposals and the targeted sectors.
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Last updated 22 Jan 2025
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 14 Mar 2025
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 14 Mar 2025
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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