Digital Economy

Towards a United Nations Tax Convention: Prospects and Challenges for Developing Economies

This commentary highlights the prospects and challenges of a UN framework tax convention for developing economies and makes recommendations for mitigating risks. It argues that while the proposed UN framework tax convention may provide a broader forum for increased conversations between developed and developing countries on international cooperation in tax matters, it may not be the magic wand of equal participation in global tax policy formulation hoped for by developing countries. Nevertheless, the adoption of the UN tax resolution is indeed a very significant development in the international tax law and policy space that will form the basis of very engaging conversations in the coming years.

Digital Solidarity in the Sharing Economy

Digital solidarity and the sharing economy may seem like natural companions. To be sure, the sharing economy with its melding of community and commerce has the potential to be a key contributor to digital solidarity in developing economies. Both concepts revolve around the idea of collaboration, sharing resources and funds, community-building, the network effect, increasing trust between strangers, and the leveraging of digital technologies for the greater good. In this blog post, we consider how the sharing economy can contribute to digital solidarity in a developing economy; the barriers to the sharing economy doing so; and if unchecked how it can distort an economy. On that basis, we seek to propose a tentative legal policy for developing economies.

Symposium Introduction: The Digitalizing Continent: Challenges and Opportunities of Digital Transformation for Africa

The fourth Industrial Revolution (4IR) is marked by an intensive digitalisation process. Within the process, digital data (physical information converted into digital) and digital technologies restructure how things are done and values are created. Various initiatives and strategies from the very recent AU Data Policy Framework to the Africa Digital Transformation Strategy (ADTS), the Smart Africa Manifesto and the E-Commerce Protocol of the African Continental Free Trade Area (AfCFTA), which is still under discussion, are intended to galvanize such processes. The regulatory disparity, coupled with the path-dependent asymmetric relationship between actors shapes the degree of leverage they might have over the operation and outcome of such connectivity.

Workshop: The Digitalizing Continent - Examining Challenges and Opportunities of Digital Transformation for Africa

This Workshop, hosted by the Competence Center for African Research (CCAR), University of St.Gallen jointly with the Afronomicslaw.org, seeks to examine the ongoing effort towards digital transformation, and particularly E-Commerce.

NEWS: 6.16.2022

The News and Events published every week include conferences, major developments in the field of International Economic Law in Africa at the national, sub-regional and regional levels as well as relevant case law.

Symposium on the Economic Impacts of Data Localisation in Africa: The Economic Impact of Data Localisation Policies on Nigeria's Regional Trade Obligations

The unrestricted movement of data is a key enabler of the digital economy. However, the development of data protection and data localisation policies is becoming one major area of concern for international trade and investment. Among the mechanisms for protecting individuals is data localisation. This requires that data or a copy thereof (both personal and non-personal) should only be stored and processed locally and should not be exported for processing. The import of this, for instance, is that all data generated within Nigeria must be confined to the boundaries of Nigeria, effectively restricting the flow of data. While localisation of data has significant economic and social benefits, it is also associated with several unintended (negative) consequences, especially from an economic perspective. This is especially true for developing countries like Nigeria that is moving towards greater data localisation with several policies skewed in that direction. This contribution briefly examines the implications of Nigeria’s increasing move towards data localisation on its regional obligations for the promotion of free trade in Africa.

Symposium on the Economic Impacts of Data Localisation in Africa: The Impact of Data Localisation on South Africa's Project of Sustainable Development

A holistic and collaborative approach to data protection and inclusive economic growth is capable of spurring sustainable development, and reducing new patterns of inequalities occurring within South Africa and between South Africa and other nations in the context of the digital economy.

Material Resources, Human Labour, and Data: The Long-Forgotten Elements of the Digital Economy's True Value Chain and an Indication for its Adequate Taxation

Taxing the digital economy has been on the international tax agenda for almost 30 years, revolving about how to tax an industry increasingly based on intangibles, scale effect, and market reach without a physical presence. But following Crawford and Joler’s concept of extractivism (2020; 2021), the digital economy is not only about BATX or GAFAM, but also about material resources, human labor, and data. The article analyses those long-forgotten elements of the Digital Economy’s true value chain, and, as the most recent two-pillar-based reform of the Inclusive Framework does actively exclude them, how those elements could be considered in the reform process.

The World Bank Group presents Programs and Internship: African and African Diaspora Fellows for Infrastructure

We invite you to join a global team that currently works on more than 400 operations for a total value of USD 75 billion, and produces world-class research and knowledge focused on achieving sustainable infrastructure solutions that build better lives in developing and emerging economies.