UNDP-South Centre capacity building workshop for Angola on Taxation of the Digitalized Economy
12 to 14 August 2024 in Luanda, Angola
Event details
The UNDP Tax for SDGs Initiative in collaboration with the South Centre Tax Initiative aims to support developing countries in increasing Domestic Resource Mobilization (DRM) and achieving the SDGs. The workshop addressed various approaches available to Angola for taxing revenues derived from the digitalized economy in light of the recent provisions introduced into the United Nations Model Tax Convention by the United Nations Tax Committee and guidance and model rules developed by the Organization for Economic Co-operation and Development (OECD). More specifically, the objectives of the workshop were:
- Capacity building on the design of domestic options for taxing digital services such as Digital Service Tax (DSTs) and Significant Economic Presence (SEP) with a focus on the path taken by other jurisdictions
- Training on United Nations tax treaty-based solutions for taxing computer software as well as income from automatic digital services
- Capacity building on the design features of the OECD Two Pillar Solution; including Amount A, Amount B, the Global anti-Base Erosion (GloBE) rules as well as the Subject to Tax Rule (STTR)
- Training on options for developing countries to respond to the OECD Global Minimum Tax (GloBE rules)