Knowledge and insight

Ideas that sharpen decisions.

Selected perspectives from the ODD Global knowledge network, presented here with links to each original article.

Featured writing

Tax

A Legal and Practical Guide to Digital Income under Zimbabwean Tax Law

A clear guide to how Zimbabwean tax law treats online income. It covers taxable digital activities, key obligations, and practical steps for staying compliant.

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Industry

Structural Transformation of the Digital Content Creation Industry

An analysis of how digital content creation is changing work, revenue, and regulation as it develops into a structured economic sector.

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Tax

When TARMS grants the Exemption, who bears the burden of proof?

An examination of where the burden of proof sits, what taxpayers should keep on file, and how to defend an exemption if it is questioned.

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