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.
UK–India CETA: Patents and International Intellectual Property Governance
By Pratyush Nath Upreti & Virender Chandel
This policy brief locates the United Kingdom-India Comprehensive and Economic Trade Agreement’s (CETA) intellectual property rights (IPRs) rules in the midst of trade-offs. It succinctly provides an overview of the IPR Chapter, analyses the specific provisions on patents and contextualises IP in the broader context of international IP governance. The analysis of the IPR Chapter shows the parties’ objective to establish meaningful commitments on intellectual property protection and enforcement while preserving regulatory flexibility on development-centric and public health priorities. All in all, the IPR Chapter reflects a compromise between a country with an established, strong IP regime and a country seeking greater policy space and advancing IP norms in areas such as traditional knowledge. As India continues integrating into the global trade architecture through bilateral agreements, the CETA IPR Chapter will serve as a critical test case for whether strategic policy space can be meaningfully preserved within contemporary trade frameworks.
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.
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.
WTO TRIPS Agreement: Insights from a Negotiator at the Uruguay Round of GATT
By Jayashree Watal
This article recounts how the TRIPS Agreement negotiations took place from the perspective of a participant in the negotiations. It outlines India’s concerns with the developed countries’ proposals and notes that most developing countries wrongly thought that TRIPS was about trade in counterfeit goods, a subject that was first broached at the end of the Tokyo Round in 1978-9. On the contrary, Industry associations of the US, EU and Japan had, quite early on in the negotiations in 1988, drawn up a legal text very close to what became the final text of the TRIPS Agreement.
Global South’s Aspirations for Inclusive Human Development
By Sudheendra Kulkarni
China’s epoch-changing success in complete eradication of extreme poverty by the end of 2020 has many lessons for other developing countries, including India, that still have a large burden of poverty. India and China, as the only two nations with populations over one billion, should expand all-round cooperation based on mutual learning. Without any doubt, this will prove highly beneficial to inclusive Global Development.
The AI Race: A Tightrope Walk Between Innovation, Inclusivity and Prosperity for All
By Daniel Uribe Terán
The intensifying global race in Artificial Intelligence (AI) forces nations to walk a tightrope, balancing the drive for rapid innovation against the imperatives of fairness, safety and inclusivity. This tension is reflected in recent high-level international summits and the diverging regulatory paradigms emerging globally, most notably between the market-driven, largely deregulatory approach of the United States and the human-centric, risk-based model favoured by the European Union. Such divergence contributes to a fragmented governance landscape, posing significant challenges for developing countries, which face the risk of marginalisation due to disparities in infrastructure, resources, and technical capacity. Some of these countries have put in place proactive strategies as they endeavour to walk the tightrope between innovation and fairness in the unfolding AI era.
Determining the Upper Bound of the Scoping Criteria for Amount B in the OECD/G20 Two-Pillar Solution: A Policy Guide for Developing Jurisdictions
By Chetan Rao, Ruchika Sharma, and Dr. Vijit Patel
Amount B, a component of the OECD/G20 Two-Pillar Solution, has been designed to simplify transfer pricing for baseline distribution activities. With the aim of developing a practical policy guide for developing jurisdictions to fine tune the quantitative scoping criterion under Amount B, i.e., “annual operating expense to annual net revenue” ratio, this paper critically analyses various aspects of this criterion. The upper bound of this ratio is purported to help jurisdictions in identifying baseline distributors. It is currently set as a flexible range from 20% to 30%, with the choice available to each adopting jurisdiction deciding the exact point in the range for implementation of Amount B within its jurisdiction. Given the lack of any data-backed rationale in the Amount B report for development of this range, the authors suggest that the upper bound range might have been politically negotiated. For this very reason, developing countries need to tread carefully while setting the upper-bound and consider both its tax as well as policy implications. Through an empirical analysis of independent distributors in India, the paper highlights the link between the upper bound, functionality, and profitability, illustrating how these metrics impact developing countries with lower asset and expense intensities. The findings suggest that setting the upper bound at the higher end of the range could unintentionally bring above-baseline distributors into scope, thus foregoing long-term taxing rights for developing jurisdictions. Through this analysis, the paper offers practical insights and recommendations for jurisdictions, especially developing ones, for setting this upper bound to protect their taxing rights and minimize risks of misclassification of above-baseline distributors as baseline.
AMR in Aquaculture: Enhancing Indian Shrimp Exports through Sustainable Practices and Reduced Antimicrobial Usage
By Robin Paul
This study on Antimicrobial Resistance (AMR) in Indian shrimp farming underscores its critical impact on public health, environmental sustainability, and economic viability. The global scenario with many export rejections on account of persistent residues of antibiotics, reiterate that antimicrobial use in aquaculture, demands urgent global attention.
In the Indian context, the shrimp industry grapples with a delicate balance between production demands and long-term shrimp health. Sustainable practices, including responsible antimicrobial use, are crucial for economic viability, given the industry’s reliance on specific markets like the United States, EU and China.
Sustainable aquaculture emerges as a pivotal solution, supported by government policies and a gradual industry shift towards best practices. However, challenges persist, requiring a comprehensive approach to balance economic interests with environmental conservation. The key challenges remain the large number of small stakeholders and huge geographical spread of farms which make implementation of regulations and sharing of best practices difficult. Traceability and certification programs can play a key role in promoting responsible aquaculture, ensuring transparency and accountability in the supply chain. Technological innovations, including block chain can offer efficient solutions for traceability.
The collaborative action suggested emphasizes the role of government bodies, regulatory agencies, industry players, researchers, and consumers in addressing AMR. Clearer implementable regulatory frameworks aligned with economic and environmental priorities are essential. Looking ahead, the study envisions a future where the blue economy is sustainable not just for the industry’s success but also to protect the wider environment. By enhancing domestic market presence and fostering collaboration with importing countries, the Indian industry can overcome the multiple challenges raised by AMR in shrimp aquaculture.
The India-EFTA Deal: A New Model for Developing Countries?
By Danish
Governments are shifting from investor-state dispute mechanisms to treaties that encourage and ease investment. The India-European Free Trade Association (EFTA) Trade and Economic Partnership Agreement could be setting a new standard for developing countries to promote and benefit from foreign investment.
