International Journal of Contemporary Research in Multidisciplinary

Abstract:

The Congolese legislator adopted, on March 13, 2023, Ordinance-Law No. 23/010 enacting the Digital Code. This text illustrates the government's position regarding the taxation of digital activities targeting the DRC. Article 383 of the said text recommends applying the common law tax regime to these activities. Recently, the Congolese Finance Law for the 2025 fiscal year even established automatic taxation on activities and services whose beneficiary entity has not designated a representative in the DRC. Alongside these national initiatives, the OECD proposes approaches (notably the GloBE rules) that raise many hesitations both at the level of the ATAF and within the DRC. In this context, the present study successively analyzes the relevance of the common law regime suggested by the Congolese legislator, the potential yield of the Globe rules in the context of the DRC, and the relevant recommendations for the country.

Keywords:

Digital Code; digital services; digital activities; taxation; Global Anti-Base Erosion (GloBE) Rules; Residual Digital Income Rule (RDIR); Rule on Profits from Intangible Income (RPII); Tax on Excess Income (TEI); OECD (Organisation for Economic Co-operation and Development); African Tax Administration Forum (ATAF)

Aim/Objectives

Methods