Digital economy

By Evelyn Lirri | When Uganda introduced a tax on social media use in 2018, the government hoped the new source of revenue would help widen the country’s tax base. Instead, internet subscriptions fell drastically and the government did not raise the anticipated revenue as most users turned to Virtual Private Networks (VPNs) to access […] Read more

By Thomas Robertson | Under the premise of Covid-19 austerity measures, the government of Mauritius passed a new tax on digital services in August 2020. The “Liability to Value Added Tax on Digital and Electronic Services” is one of the several amendments to the Value Added Tax (VAT) Act introduced in the July 2020 Finance […] Read more