United Nations Conference on Trade and Development releases digital economy report
The debate on the digital economy continues to take a centre stage in the international discourse. Digital economy not only poses a challenge in the area of taxation but also to trade and investment. While a lot of work in this area is being done by the OECD, the United Nations has also published a report that will contribute to this body of knowledge. The report by the United Nations Conference on Trade and Development (UNCTAD) looks at the ‘Value creation and capture-implication for developing countries’.