An overview of digital services taxation

This report seeks to demystify the complex world of digital service taxation, offering a comprehensive comparative analysis across countries and regions. The study examines taxes imposed on operators in the digital economy, as well as those affecting the consumption of digital services by enterprises and consumers. In terms of the impact of taxation on the digital economy, the report elucidates how various forms of taxation can affect capital spending, investment, consumer behaviour and the affordability of digital services and devices.