The World Economic Forum’s Digital Trade in Services and Taxation report examines how rapid digitalization is challenging global tax systems. Cross-border digital services often bypass traditional tax rules, leading to disputes and risks of double taxation. The report highlights the OECD/G20 Inclusive Framework as a key step toward harmonization but stresses the need for broader cooperation. It proposes three priorities: modernizing tax policies for digital value creation, ensuring equitable treatment across jurisdictions, and fostering transparency and compliance. By aligning international tax systems with digital trade realities, leaders can reduce friction, enhance fairness, and support global growth.

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