An overview of digital service taxation
Acknowledgements
Foreword
Executive summary
Abbreviations
1 INTRODUCTION
2 A TAXONOMY OF DIGITAL SERVICE TAXATION
     2.1 Taxation of enterprises versus consumers
     2.2 Taxes applied to telecommunication/ICT operators
     2.3 Taxes applied to digital platforms
     2.4 Taxes applied to consumers of digital and telecommunication/ICT services
3 A REGIONAL VIEW OF DIGITAL SERVICE TAXATION
     3.1 Profit taxes
     3.2 Payments for spectrum licences
     3.3 Regulatory fees
     3.4 USF levies
     3.5 Additional taxation on telecommunication/ICT operators
     3.6 Taxes applied to the consumption of telecommunications/ICTs
4 ASSESSMENT OF TAX REGIMES BY COUNTRY
     4.1 Taxes affecting the cost of operators’ network equipment
     4.2 Taxes affecting the cost of devices acquired by mobile consumers
     4.3 Taxes affecting mobile services
     4.4 Digital service taxes
     4.5 Taxation of virtual currencies
5 EFFECT OF TAXES ON THE DIGITAL ECONOMY
     5.1 Impact of taxes on providers of digital and telecommunication services
     5.2 Impact of taxes on consumption of telecommunication/ICT and digital services
6 CONCLUSION
BIBLIOGRAPHY