Last week the presidential commission on the Fourth Industrial Revolution (4IR) — through the department of communications & digital technologies — published a report in the Government Gazette. Included in this 200-plus-page document is a proposal for a digital tax on international companies accessing local consumers or users.

This echoes the parliamentary budget office’s new tax brief from June 2020, which included an examination of the digital economy and possible tax policy, and is very much aligned with global views (more below)...

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