A tributação da economia digital na prática: Impostos sobre os serviços digitais e outras medidas
Por Natalia Quiñones, Anchal Khandelwal, Oluwole Olushola Oni, Maryam Maiyaki, Doris Malgwi, Ezekiel Swema, Nickson Omondi, Ivy Watti, Dinesh Thapa, Anne Wanyagathi Maina e Kolawole Omole
As empresas digitais continuam a crescer e a gerar receitas substanciais em jurisdições de mercado sem manter uma presença física. Baseiam-se principalmente em ativos intangíveis, dados de utilizadores e envolvimento dos utilizadores. As regras fiscais internacionais não acompanharam estes desenvolvimentos, deixando muitas jurisdições incapazes de tributar eficazmente a atividade económica digital. Em resposta, os países introduziram medidas nacionais, tais como os Impostos sobre Serviços Digitais (DST), as taxas de equalização e os impostos sobre a Presença Económica Significativa (SEP), continuando simultaneamente a envolver-se em esforços multilaterais. Este artigo examina a forma como os países implementaram tais medidas. O estudo aplica estudos de caso estruturados da Colômbia, Índia, Quénia, Nepal, Nigéria e Tanzânia. Analisa os quadros jurídicos, as práticas administrativas e os resultados em termos de receitas dos países, identificando simultaneamente características comuns e diferenças fundamentais nas abordagens de implementação. O artigo explora os fundamentos conceptuais e as justificações teóricas para tributar as receitas digitais na fonte, destacando as limitações das atuais regras de repartição de lucros que ignoram o papel do mercado. Com base nas experiências destes países, o estudo desenvolve um quadro de aprendizagem entre pares assente nas melhores práticas emergentes, reconhecendo simultaneamente os desafios da implementação. O estudo propõe, em seguida, vias para a harmonização das medidas fiscais digitais e delineia elementos essenciais de conceção para informar o desenvolvimento do protocolo preliminar sobre a tributação de serviços transfronteiriços (que inclui serviços digitais) ao abrigo da Convenção-Quadro das Nações Unidas sobre Cooperação Fiscal Internacional.
La fiscalidad de la economía digital en la práctica: Impuestos sobre los servicios digitales y otras medidas
Por Natalia Quiñones, Anchal Khandelwal, Oluwole Olushola Oni, Maryam Maiyaki, Doris Malgwi, Ezekiel Swema, Nickson Omondi, Ivy Watti, Dinesh Thapa, Anne Wanyagathi Maina y Kolawole Omole
Las empresas digitales siguen creciendo y generando ingresos sustanciales en jurisdicciones de mercado sin mantener una presencia física. Dependen principalmente de los activos intangibles, los datos de usuarios y la interacción de los usuarios. Las normas fiscales internacionales no han seguido el ritmo de estos avances, lo que ha dejado a muchas jurisdicciones sin la capacidad de gravar eficazmente la actividad económica digital. En respuesta, varios países han introducido medidas nacionales, como los Impuestos sobre Servicios Digitales (ISD), los gravámenes de compensación y los impuestos sobre Presencia Económica Significativa (PES), al tiempo que continúan participando en iniciativas multilaterales. Este documento examina cómo los países han aplicado estas medidas. El estudio abarca casos prácticos estructurados de Colombia, India, Kenia, Nepal, Nigeria y Tanzania. Analiza los marcos jurídicos, las prácticas administrativas y los resultados en materia de recaudación de estos países, además de identificar características comunes y principales diferencias en los enfoques de implementación. El documento explora los fundamentos conceptuales y las justificaciones teóricas para gravar los ingresos digitales en el país de la fuentela fuente, destacando las limitaciones de las normas actuales de asignación de beneficios que pasan por alto el papel del mercado. A partir de las experiencias de estos países, el estudio desarrolla un marco de aprendizaje entre pares basado en las mejores prácticas emergentes, reconociendo al mismo tiempo los desafíos en la implementación. Finalmente, el estudio propone vías para armonizar las medidas fiscales digitales y describe los elementos esenciales de diseño que deben tenerse en cuenta en la elaboración del protocolo inicial sobre la fiscalidad de los servicios transfronterizos (incluidos los servicios digitales) en el marco de la Convención Marco de las Naciones Unidas sobre Cooperación Internacional en Materia Tributaria.
La fiscalité de l’économie numérique en pratique : les taxes sur les services numériques et autres mesures
Par Natalia Quiñones, Anchal Khandelwal, Oluwole Olushola Oni, Maryam Maiyaki, Doris Malgwi, Ezekiel Swema, Nickson Omondi, Ivy Watti, Dinesh Thapa, Anne Wanyagathi Maina et Kolawole Omole
Les entreprises numériques continuent de se développer et de générer des revenus substantiels dans les juridictions du marché sans y maintenir de présence physique. Elles s’appuient principalement sur des actifs incorporels, les données des utilisateurs et leur engagement. Les règles fiscales internationales n’ont pas suivi le rythme de ces évolutions, laissant de nombreuses juridictions dans l’incapacité de taxer efficacement l’activité économique numérique. En réponse, certains pays ont mis en place des mesures nationales, telles que les taxes sur les services numériques (TSN), les prélèvements d’égalisation et les taxes sur la présence économique significative (SEP), tout en poursuivant leurs efforts multilatéraux. Le présent document examine la manière dont les pays ont mis en œuvre ces mesures. L’étude s’appuie sur des études de cas structurées portant sur la Colombie, l’Inde, le Kenya, le Népal, le Nigeria et la Tanzanie. Elle analyse les cadres juridiques, les pratiques administratives et les résultats en matière de recettes de ces pays, tout en identifiant les caractéristiques communes et les principales différences dans les approches de mise en œuvre. Le document explore les fondements conceptuels et les justifications théoriques de l’imposition des revenus numériques à la source, en soulignant les limites des règles actuelles de répartition des bénéfices qui négligent le rôle du marché. S’appuyant sur ces expériences nationales, l’étude élabore un cadre d’apprentissage par les pairs fondé sur les meilleures pratiques émergentes, tout en reconnaissant les défis liés à la mise en œuvre. L’étude propose ensuite des pistes pour harmoniser les mesures fiscales numériques et décrit les éléments de conception essentiels pour éclairer l’élaboration du premier protocole sur la fiscalité des services transfrontaliers (qui inclut les services numériques) dans le cadre de la Convention-cadre des Nations Unies sur la coopération fiscale internationale.
The Digital Trade Data Heist: Trade Agreement Limits on Data Transfer and Storage Regulation Could Undercut Data Governance
By Daniel Rangel, Jai Vipra, and Lori Wallach
Governments worldwide are increasingly regulating how data is collected, transferred and stored to advance public interest objectives, including privacy, national security, taxation of the digital economy, and competition in the emerging artificial intelligence (AI) field. However, recent “digital trade” rules in international agreements — particularly those modeled on the United States–Mexico–Canada Agreement (USMCA) — restrict governments’ ability to regulate cross-border data flows or to require local data storage. This paper analyzes the expanding divergence between domestic data-governance measures and binding trade commitments. It evaluates three major models of digital trade rules (USMCA, Mercosur (Mercado Común del Sur), and European Union–New Zealand) and demonstrates that the USMCA framework imposes the most sweeping constraints and the weakest exceptions. The analysis also shows that such trade rules may hinder broader regulatory efforts related to taxation and AI accountability.
Access to Medicines and Intellectual Property: taking advantage of TRIPS flexibilities for post-COVID-19 resilience in Africa
By Ismaelline Eba Nguema
The call by India and South Africa for the provisional lifting of patents on pharmaceutical products has had the merit of putting the issue of access to medicines and public health back on the agenda. However, the difficulty of reconciling access to medicines and intellectual property has many factors which cannot be reduced solely to the commitments of WTO member states. A more in-depth analysis reveals the intrinsic limitations of some of its members. These include the weakness of the legislative and regulatory framework in some countries, such as those on the African continent. Consequently, the aim of this article is to demonstrate that effective use of the flexibilities in the TRIPS Agreement is only possible if African countries equip themselves with an appropriate legal framework, in addition to the judicial institutions that are supposed to guarantee the effectiveness of the standards adopted. The methodology used consisted of an exegesis of various documents, including articles, working documents of the TRIPS Council, declarations and resolutions of various bodies, as well as the national case law of certain WTO members, etc. This method led us to conclude that the compatibility between access to medicines and intellectual property is caught between human rights and economic interests. However, for the TRIPS flexibilities to be fully utilized by African countries, they would benefit from reforming their legal frameworks to take advantage of the flexibilities in the TRIPS Agreement.
Addressing Barriers to Accessing Monoclonal Antibodies (mAbs) in Developing Countries: Challenges and Potential Solutions
By Nirmalya Syam
Monoclonal antibodies (mAbs) have revolutionized treatment in oncology, autoimmune disorders, and infectious diseases due to their high specificity and efficacy. However, access to mAbs in developing countries remains severely limited due to high costs, market concentration in high-income regions, regulatory hurdles, and intellectual property barriers. Despite the potential of biosimilars to enhance affordability, their availability remains restricted due to expensive development processes, patent thickets, and complex regulatory requirements. The dominance of multinational pharmaceutical companies in the market further restricts competition, delaying biosimilar approvals and preventing price reductions. Additionally, regulatory agencies in developing countries often lack the resources to expedite biosimilar approvals, further exacerbating delays in access.
Policy interventions such as improved regulatory harmonization, stricter patent examination guidelines, and expanded public investment in mAb production are necessary to address these barriers. The adoption of the revised 2022 WHO Similar Biotherapeutic Products (SBP) Guidelines could streamline biosimilar approval by reducing unnecessary comparative clinical trials. Moreover, technology transfer initiatives and market-shaping incentives, including compulsory licensing, could help lower costs and accelerate the availability of mAbs in underserved regions.
By implementing these strategies, developing countries can bridge the access gap, ensuring that lifesaving mAb therapies reach the patients who need them most. A coordinated global effort involving policymakers, regulators, and industry stakeholders is essential to establishing a sustainable and equitable mAb supply chain.
AI and the Global South: Impacts, Opportunities, and Policy Approaches
By Danish
Artificial intelligence (AI) is set to transform economies and societies worldwide, with significant implications for people and the planet. For developing nations, AI will bring both transformative benefits and risks, requiring a proactive approach to its regulation that builds safeguards while promoting innovation. This paper therefore provides an assessment of the potential multidimensional impacts of AI on the people and countries of the global South, particularly on their digital transformation, labour and industrial development.
The paper further emphasises the need for developing nations to consider flexible policy frameworks for AI governance, tailored to their own unique needs, priorities, and capacities. Emphasising the importance of multistakeholder engagement, such as through opportunities provided by the India-AI Impact Summit, the paper underscores the need for effective international cooperation to build safe, trustworthy AI that promotes sustainable development.
The Golden Flower and the Blue Diamond: From Patent Law to Biodiversity Regimes and Guidelines
By Leïla Mamoni
In 2010, at the World Intellectual Property Organization (WIPO), an Intergovernmental Committee started its negotiations that notably aim at protecting traditional knowledge from fraudulent patents. On that same year, French company Chanel Parfums Beauté committed itself to combatting this monopolization that encroaches on the public domain. With a limited scope, this research paper examines this initiative and looks into two patent applications that the company withdrew. It also raises questions pertaining to the biodiversity regime or guidelines of the countries where the bioprospection was conducted, namely India and Madagascar. While the adoption of the WIPO Treaty on Intellectual Property, Genetic Resources and Associated Traditional Knowledge marks a significant step, both examples remind us of the difficulty of establishing a fraudulent intent, as provided for in the treaty. To address that difficult task, this paper suggests that countries with limited administrative capacities may consider the possibility of relying on South-South cooperation.
Towards a Development-Oriented TRIPS Review Under Article 71.1
By Nirmalya Syam
This paper calls for a comprehensive, development-focused review of the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS Agreement) under Article 71.1, a process that has been mandated but never carried out. It critiques the narrow, compliance-driven approach favored by developed countries, which risks sidelining the broader developmental objectives enshrined in Articles 7 and 8 and reaffirmed by the Doha Declaration on the TRIPS Agreement and Public Health. Through a detailed analysis of the political context, procedural history, and legal mandates, the paper argues that the TRIPS review should center on the real-world impact of the Agreement on developing countries—particularly in areas such as public health, access to medicines, technology transfer, and innovation capacity. It proposes an impact assessment framework grounded in empirical indicators to evaluate how TRIPS has influenced public welfare, policy space, and economic development. Ultimately, the paper urges the World Trade organization (WTO) to fulfill its long-overdue obligation to reassess TRIPS not as a compliance checklist but as a living instrument that must align with global equity and development goals.
UN Human Rights Council Resolutions on Access to Medicines and the Use of TRIPS Flexibilities: A Review
By Nirmalya Syam
This paper reviews almost twenty years of the United Nations Human Rights Council’s (UNHRC) work on access to medicines. The UNHRC has repeatedly framed access to medicines as part of the right to health and has urged States to rely on flexibilities in the Agreement on Trade Related Aspects of Intellectual Property Rights (TRIPS) to make essential treatments more affordable. Although the UNHRC has strengthened the human rights foundation for using such flexibilities, its resolutions have produced little change on the ground. The commitments embodied in the UNHRC resolutions stay broad and non-binding, leaving the deep structural barriers in place, including restrictive intellectual property (IP) clauses in trade deals, pressure from powerful States, limited technical and manufacturing capacity, and weak policy coordination within governments. Moreover, several recent resolutions reaffirm the value of IP protection, which creates tension that dilutes the Council’s support for the wider use of TRIPS flexibilities. The paper finds that the main gap between global human rights commitments and national action on advancing access to medicines reflects political choices and structural barriers, and concludes by calling for stronger mandates for States to review access barriers during the Universal Periodic Review, increased technical assistance from the Office of the High Commissioner for Human Rights, more civil society participation, national right-to-health action plans, and systematic monitoring of TRIPS implementation.
Participation of South Centre Member Countries in the WHO GLASS: Progress and Gaps in AMR Surveillance and Stewardship Efforts
By Dr. Rasha Abdelsalam Elshenawy
This study highlights antimicrobial resistance (AMR) surveillance challenges in LMICs, focusing on the 55 South Centre Member States’ enrolment in the WHO Global Antimicrobial Resistance and Use Surveillance System (GLASS). Despite progress since its 2016 launch, significant gaps persist: only 60 percent of South Centre Member States report AMR surveillance to GLASS, and just 38 percent report antimicrobial use (AMU) data to GLASS. The COVID-19 pandemic substantially disrupted surveillance activities, with rates declining from 2020-2021 compared to pre-COVID-19 pandemic levels. Digital infrastructure, such as mobile reporting tools, cloud-based systems, and interactive dashboards, offers significant opportunities to strengthen AMR surveillance in resource-limited settings. The study recommends a holistic and phased approach for South Centre Member States, including developing integrated national AMR action plans with realistic implementation timelines, investing in laboratory and workforce development, establishing interoperable digital infrastructure, and strengthening regional collaboration mechanisms. By systematically addressing core surveillance challenges while strategically incorporating digital innovations where appropriate, countries can develop resilient monitoring systems that support effective stewardship, protect national populations, and contribute to global health security by preserving antimicrobial effectiveness for future generations.
Digital businesses continue to grow and generate substantial revenue in market jurisdictions without maintaining a physical presence. They mainly rely on intangibles, user data and user engagement. International tax rules have not kept pace with these developments, leaving many jurisdictions unable to tax digital economic activity effectively. In response, countries have introduced national measures, such as Digital Services Taxes (DSTs), equalisation levies, and Significant Economic Presence (SEP) taxes, while continuing to engage in multilateral efforts. This paper examines how countries have implemented such measures. The study applies structured case studies of Colombia, India, Kenya, Nepal, Nigeria, and Tanzania. It analyzes the countries’ legal frameworks, administrative practices, and revenue outcomes, while also identifying shared features and key differences in implementation approaches. The paper explores the conceptual foundations and theoretical justifications for taxing digital revenues at source, highlighting the limitations of current profit allocation rules that overlook the role of the market. Drawing from these country experiences, the study develops a peer learning framework based on emerging best practices while recognizing the challenges in implementation. The study then proposes pathways for harmonizing digital tax measures and outlines essential design elements to inform the development of the early protocol on the taxation of cross border services (which includes digital services) under the United Nations Framework Convention on International Tax Cooperation.
