Taxation of the Digital Economy
for Revenue Authorities
18 – 22 May 2026
Sandton Centre, Johannesburg South Africa
Register Now! Limited Seats Available!
R19, 999.00 Per Delegate
Course overview:
The global economy is rapidly shifting toward digitalization, creating new business models and revenue streams that challenge traditional tax frameworks. Digital goods, online platforms, e-commerce services, cloud computing, and cryptocurrency transactions are now significant contributors to national economies. However, they also present unique challenges for revenue authorities, including cross-border taxation, base erosion and profit shifting (BEPS), and compliance monitoring.
This course, “Taxation of the Digital Economy for Revenue Authorities”, provides comprehensive training for tax officials, auditors, and policy officers to effectively understand, assess, and enforce taxation in the digital economy. It combines theoretical frameworks, international guidelines, and practical case studies to equip participants with the knowledge and tools needed to address the complexities of digital taxation.
Participants will gain insights into international best practices, OECD and UN guidelines, VAT/GST obligations for digital services, transfer pricing issues, taxation of digital assets, and the use of data analytics to detect and prevent non-compliance.
Course Objectives:
By the end of this course, participants will be able to:
1. Understand the digital economy: Recognize the scope, components, and key players in digital business models, including e-commerce, digital platforms, cloud services, fintech, and cryptocurrencies.
2. Identify tax challenges: Understand the unique challenges digital businesses pose to traditional tax frameworks, including cross-border transactions, nexus, permanent establishment, and BEPS concerns.
3. Apply international frameworks: Implement OECD Inclusive Framework guidelines (Pillars 1 & 2), UN Model Tax Convention provisions, and other international best practices in digital taxation.
4. Administer indirect taxes: Determine VAT/GST obligations for digital goods and services, understand place-of-supply rules, and enforce compliance for digital platforms.
5. Address direct tax issues: Assess corporate income tax, transfer pricing, withholding tax, and other direct tax obligations for digital businesses and cross-border transactions.
6. Leverage technology and data analytics: Utilize digital reporting, big data, AI, and blockchain tools to detect non-compliance and improve tax administration.
7. Develop policies and enforcement strategies: Formulate practical compliance and enforcement strategies, handle disputes, and ensure ethical and legal standards in digital taxation.
Targeted Audience:
This course is designed for personnel involved in the administration, enforcement, and policy-making of taxation, particularly in relation to the digital economy:
• Tax officers handling corporate, international, and indirect taxes (VAT/GST)
• Auditors and compliance officers responsible for monitoring digital transactions
• Policy and legislative staff developing tax laws and regulations for digital businesses
• IT and data analytics personnel supporting tax compliance and enforcement
• Officials responsible for cross-border taxation, treaty administration, and BEPS compliance
• Managers and supervisors seeking to enhance understanding of digital economy taxation trends
Course Outline:
Module 1: Introduction to the Digital Economy
• Definition and components of the digital economy
o E-commerce, digital platforms, cloud services, digital goods, fintech
• Trends and growth of digital businesses globally and locally
• Key economic impacts of digitalization
• Case studies of digital business models
Practical Exercise: Identify digital economy businesses in your jurisdiction and their potential tax obligations.
Module 2: Tax Challenges in the Digital Economy
• Nexus and permanent establishment issues in digital business
• Cross-border services and VAT/GST challenges
• Characterization of income: royalties, services, and business profits
• Base erosion and profit shifting (BEPS) in digital business
• Digital platforms and marketplace facilitator responsibilities
Practical Exercise: Analyze a digital business case and determine potential tax obligations.
Module 3: International Frameworks and Guidelines
• OECD Inclusive Framework on BEPS – Pillars 1 & 2
• UN Model Tax Convention considerations for digital services
• EU Digital Services Tax and similar regional initiatives
• Double Taxation Agreements (DTAs) and their relevance
• Key compliance and reporting standards (Country-by-Country reporting, GloBE rules)
Module 4: Indirect Taxation in the Digital Economy
• VAT/GST on digital goods and services
• Place of supply rules
• Registration, collection, and reporting requirements for digital platforms
• Challenges in small cross-border transactions
• Compliance and enforcement strategies
Practical Exercise: Determine VAT/GST obligations for selected digital transactions.
Module 5: Direct Taxation of Digital Businesses
• Determining taxable presence (nexus rules, virtual PE)
• Income sourcing and apportionment rules
• Transfer pricing issues in digital business models
• Withholding taxes on digital transactions
• Taxation of cryptocurrencies, NFTs, and other digital assets
Practical Exercise: Compute hypothetical corporate income tax liability for a digital platform operating across borders.
Module 6: Digital Reporting and Data Analytics
• Taxpayer digital reporting requirements
• Use of technology and data analytics in tax compliance
• Identifying high-risk digital transactions using big data
• Blockchain and AI in tax auditing
• Case studies of successful digital tax enforcement
Practical Exercise: Analyze a dataset of digital transactions to identify potential tax non-compliance.
Module 7: Legal, Policy, and Administrative Considerations
• Drafting regulations and digital tax laws
• Enforcement strategies and penalties
• Handling disputes and litigation involving digital transactions
• Cross-border cooperation and information exchange
• Ethical and privacy considerations in digital tax enforcement
Practical Exercise: Develop a compliance strategy for a digital marketplace operating in your country.
Practical Exercise: Group discussion: How should revenue authorities adapt to the next wave of digital economy changes?
End of the workshop
IN HOUSE AND ONLINE TRAINING
While both In-House and Online training can present with cost-effectiveness and time-efficacy, there are some very specific differences between in-house courses and those based online.
The demand for additional courses by individuals or groups of people is increasing. Still, it depends entirely on the preferences of a person what type of training he or she wants to receive. Online courses and in-house training carry some similarities but they are considered to exhibit some very pivotal differences too. Despite that, both types of learning can be really beneficial for attendees.
For Registration and other Training arrangements,
contact us on the detail below.
SOUTH AFRICA : +27 11 057 6001
TANZANIA Cell: +255 769 688 544
WhatsApp +27 79 574 0389
info@bmktraining.co.za / www.bmktraining.com
