Zoom Link: https://afigf2020-org.zoom.us/j/89686681024?pwd=ZThIeHE1YVlJV2JOT09rL0JGRzl6UT09To raise policy questions about the impact of retrogressive end user taxes on objectives of affordable universal access and to ask who should bear the onus of paying for Internet taxes. How do such taxes impact digital inclusion, human rights, and socio-economic developments? How the reforms of the international tax regime (BEPS) that include the global digital tax might contribute to national tax bases not only realisation of global public goods (such as Internet, cybersecurity and data) at the national level, but to increased demand for social, labour and consumer protection from the state, as a result of globalised processes of digitalisation and datafication.