Опубликована: Авг. 1, 2024
The taxation of mobile money (MM) and other digital financial services (DFS) is a multifaceted evolving issue. It has become significant concern source controversy over the last decade. As yet, there no universally accepted standard approach to taxing DFS, but complexity issues underscores need for clear holistic framework. While much been written about tax direct guidance policy-makers scarce; than, perhaps, avoid them at all (GSMA 2023a, 2023b; Vodafone 2023). In this policy brief we aim fill that gap, offer some specific thoughts how regime DFS might be constructed, drawing on experience from DIGITAX research programme. We do not claim our model comprehensive, or evidence base it complete, believe preferable leaving vacuum in guidance.
Язык: Английский