Call of duty: converting the demand for digital taxes into law

Standard
Call of duty: converting the demand for digital taxes into law
This insight is locked

Access this insight with a Standard plan. Contact our sales team to get started.

Report details

Call of duty: converting the demand for digital taxes into law
Released
MAY 2020

In an era of increasingly digitised and global economic activity, policymakers are seeking to ensure that taxation frameworks are fit for purpose. Related to this is the intense debate over how to appropriately tax big tech. Some argue that firms such as Amazon and Facebook are benefiting from an outdated system that was developed well before the digital age. Think tank Tax Watch, for example, estimates a £1 billion underpayment by tech giants in the UK annually. Amid trade tensions and ongoing reforms, which are being criticised for not moving fast enough, several countries have designed their own digital taxes. At a time when retail and domestic businesses are under pressure (even prior to the Covid-19 pandemic), criticism of big tech will escalate unless there are adequate revisions to international taxation rules.

Authors

How to access this report

Annual subscription: Subscribe to our research modules for comprehensive access to more than 200 reports per year.

Enquire about subscription

Contact our research team

Get in touch with us to find out more about our research topics and analysis.

Contact our research team

Media

To cite our research, please see our citation policy in our Terms of Use, or contact our Media team for more information.

Learn more

Related research

Digital Nations 2025: Sustaining progress in Asia Pacific through investment

Public
Topics
Digital and economic inclusion
Public policy and regulation

Digitalisation continues to be a top priority for nations seeking to drive economic growth and foster inclusive, resilient societies. Continued progress with digitalisation will require increased efforts to address the digital investment gap, as indicated by a mismatch between the demand and supply of digital services. Drawing insights from the Digital Nations Index, this report highlights the investment gap in key areas across Asia Pacific.

This insight is locked

Design matters: how interoperability models impact financial inclusion and competition

Public
Topic
Digital and economic inclusion

This report evaluates the impact of mobile money interoperability on adoption, usage and competition. With interoperability now present in more than 90 markets, the study moves beyond binary classifications to assess how different policy models – market-led, regulator-led and voluntary – affect outcomes.

This insight is locked

Promoting DFS adoption among underserved market segments

Public
Topic
Digital and economic inclusion

This report explores how digital financial services (DFS) are reshaping access to finance in low- and middle-income countries, particularly for underserved individuals and nano, micro and small enterprises. Despite significant progress – driven by innovations such as mobile money – 1.4 billion people remain unbanked, with women, rural communities and less educated groups most affected.

This insight is locked
Full access
Get full access to our research now, get in touch with us to find out more about our research topics and analysis
  • 200 reports a year
  • 50 million data points
  • Over 350 metrics