The African Tax Administration Forum (ATAF) has announced the publication of a paper on the Suggested Approach to Drafting Digital Services Tax Legislation. The paper notes that there is a significant risk for African countries in waiting to see whether the OECD Inclusive Framework can achieve an international solution to the tax challenges arising from the digitalisation of the economy. In particular, doing so could significantly delay enacting and implementing legislation to ensure countries obtain the appropriate taxing rights on the profits of highly digitalised businesses, which could cost African countries millions of dollars in tax revenue with many such...