The African Tax Administration Forum (ATAF) has published a policy brief, Domestic Resource Mobilization (Digital Services Taxation in Africa). As summarized by the ATAF, the policy brief is designed to assist ATAF members in their tax policy considerations of the taxation of highly digitalized businesses operating in African countries. Many ATAF members have reported difficulties in taxing such businesses. Their economies are rapidly becoming more and more digitalized and that digitalization often enables multinational enterprises (MNEs) to carry out business in African countries with no or very limited physical presence in those countries. This makes it difficult for African countries...