Frustrated by the slow pace of discussions and anxious to mobilise revenue considering the Covid-19 pandemic, several countries have taken unilateral measures to tax the

Like most domestic laws and bilateral treaty networks that were established prior to the digital revolution, the international tax regime was built for a brick

Traditional international tax law principles fail to account for the developments in technology that allow businesses to cater to market jurisdictions remotely In the recent

Days before the nationwide lockdown was announced, as part of the passage of the Finance Act 2020, Parliament proposed an ‘equalisation levy’ on overseas ecommerce