The African Tax Administration Forum (ATAF) has released a policy brief, Taxing Digital Firms in Africa. The policy brief is a follow-up to a 2020 policy brief on Digital Services Taxation in Africa and provides five main options considering developments since 2020, summarized as follows:
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Option 1 - Wait for the Amount A Multilateral Convention to Come into Force
The first policy option is for a country to wait for the Amount A Multilateral Convention to come into force and accordin…