The African Tax Administration Forum (ATAF) has released a policy brief, Taxing Digital Firms in Africa. The policy brief is a follow-up to a 2020 policy brief on Digital Services Taxation in Africa and provides five main options considering developments since 2020, summarized as follows: --- Option 1 - Wait for the Amount A Multilateral Convention to Come into Force The first policy option is for a country to wait for the Amount A Multilateral Convention to come into force and accordingly tax digital firms in accordance with the Amount A rules. However, there are uncertainties as to when and...