The Power to Govern, the Duty to Account
CENTS Governance Academy

Executive & Specialist Programmes

Taxing the Digital Economy

Value now crosses your borders without leaving a taxable trace, and the rules that once caught it were built for warehouses and factories. We teach officials how to tax presence that has been engineered away.

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Programme overview

Value now crosses your borders without leaving a taxable trace, and the rules that once caught it were built for warehouses and factories. We teach officials how to tax presence that has been engineered away.

This specialised subject can be taken as a one-day working lab, three-day workshop, two-week specialised training, or curated institutional programme within published open windows.

Who should attend

Tax policy and international tax units, revenue authorities, ICT and digital economy ministries, regulators.

Programme modules

Module spine

  1. 01

    Dissecting a platform structure: where value is created, where profit is booked and why the two diverge

  2. 02

    Choosing the instrument: significant economic presence, digital services taxation, withholding and their trade-offs

  3. 03

    Platform collection obligations and enforcement against non-resident suppliers

  4. 04

    Data centres, connectivity and incentives: pricing what is granted against the revenue forgone

  5. 05

    Cryptoassets, virtual asset service providers and the reporting obligations that reach them

  6. 06

    Capstone: a national digital tax strategy tested against treaty, trade and enforcement exposure

Learn from practitioners

Specialist lead