Taxing the AI Revolution: Aligning Digital Transformation With Global Tax Reform

Siddhesh Rao

Taxing the AI Revolution: Aligning Digital Transformation With Global Tax Reform

Siddhesh Rao^*

^*Corresponding author for this work

Department of Business Humanities and Law

Research output: Other contribution › Net publication - Internet publication › Research

Abstract

There is an opportunity to leverage AI to modernise tax collection, especially in developing economies.
Artificial intelligence (AI) is transforming the global economy, blurring borders in how business is conducted. A startup in South Africa can deploy an AI service globally without a physical footprint abroad. A multinational tech firm can leverage algorithms to generate enormous profits from users on every continent, all managed from a few servers. This digital revolution offers tremendous economic opportunities but also poses a challenge: how do we ensure this new wealth is taxed fairly across nations?

Original language	English
Publication date	3 Jun 2025
Publication status	Published - 3 Jun 2025

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