Phnom Penh (FN), Jan. 12 – While the digital economy has eased the way we live and run businesses, it also brings a challenge to the tax system. Many European governments have begun to realise the unjust practice of international taxation, where values created by their citizens’ data are being taxed by other countries. This paper discusses the root, criticisms and impacts of the "Digital Services Tax" and whether it's a viable source of income for Cambodia during the difficult time of COVID-19.

Read AVI Commentary "Digital Services Tax: Making the Case for Cambodia" below.