气候政策倡议组织（CPI）：2025年数字服务税概况报告（英文版）

This report seeks to demystify the complex world of digital service taxation, offering a comprehensive comparative analysis across countries and regions. The study examines taxes imposed on operators in the digital economy, as well as those affecting the consumption of digital services by enterprises and consumers. In terms of the impact of taxation on the digital economy, the report elucidates how various forms of taxation can affect capital spending, investment, consumer behaviour and the a