The African Tax Administration Forum (ATAF) has released its Suggested Approach to Drafting Significant Economic Presence Legislation. The document, dated July 2025, was publicly released on 1 November 2025.
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INTRODUCTION
The need to address the tax challenges arising from the digitalisation of the economy continues to be critical especially among developing countries. ATAF has explored these challenges in-depth in various publications including: the 'ATAF Suggested Approach to Drafti…