联合国贸易发展委员会-数字经济中的国际投资：政策制定者的工具包（英）

U NI T E D NAT I O NS CO NFE R E N C E ON T R A D E A N D D E VE L OP M E N TTechnical and statistical reportInternational Investment in the Digital EconomyA Toolkit for PolicymakersTechnical and statistical reportInternational Investment in the Digital EconomyA Toolkit for PolicymakersU NI T E D NAT I O NS CO NFE R E N C E ON T R A D E A N D D E VE L OP M E N TGeneva, 2026© 2026, United Nations All rights reserved worldwide Requests to reproduce excerpts or to photocopy should be addressed to the Copyright Clearance Center at copyright.com.All other queries on rights and licences, including subsidiary rights, should be addressed to: United Nations Publications405 East 42nd StreetNew York, New York 10017United States of AmericaEmail: publications@un.orgWebsite: https://shop.un.orgThe designations employed and the presentation of material on any map in this work do not imply the expression of any opinion whatsoever on the part of the United Nations concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries.Mention of any firm or licensed process does not imply the endorsement of the United Nations.United Nations publication issued by the United Nations Conference on Trade and DevelopmentUNCTAD/DIAE/PCB/2025/4ISBN: 978-92-1-154633-0eISBN: 978-92-1-157543-9Sales No. E.26.II.D.1International Investment in the Digital EconomyA Toolkit for PolicymakersiiAcknowledgementsThis report was prepared, under the overall guidance of Nan Li Collins, Director of the UNCTAD Division on Investment and Enterprise, by a report team under the supervision of Hamed El Kady, Chantal Dupasquier and Massimo Meloni and comprised of Kiyoshi Adachi, Helena Afonso, Vincent Beyer, Mathilde Closset, Maha El Masri, Anastasia Leskova, Guoyong Liang and Louise Malingrey. UNCTAD extends its appreciation for the cooperation of the International Telecommunication Union, which provided access to the database of national digital strategies and their data, namely the ICT Regulatory Tracker and Fifth Generation Digital Collaborative Regulation.UNCTAD gratefully acknowledges the valuable research information provided by the Digital Policy Alert initiative of the St. Gallen Endowment for Prosperity through Trade. International Investment in the Digital EconomyA Toolkit for PolicymakersiiiBoxesTable of contentsBox I.1. Cross-border data transfer and localization requirements ................. 11Box I.2. Investment and innovation in the digital economy: the experience of China with intellectual property legislation ................................................... 16Box I.3. Digital market frameworks .................................................................... 19Box III.1. Local content obligations in digital sectors ....................................... 40Box III.2. Nigeria’s VAT reform for e-commerce and digital transactions ........ 44Abbreviations ........................