1、A Multilateral Framework for Digital Trade,Taxation,and Data FlowsARCHITECTING THE INTERCONNECTED ECONOMY:DCO Policy Intelligence Report 2026Table of Contents1.INTRODUCTION.3THE NEW NEXUS OF DIGITAL POLICY2.PILLAR I.5 E-COMMERCE AND THE ARCHITECTURE OF DIGITAL TRADE3.PILLAR II.18NAVIGATING THE NEW E

2、RA OF DIGITAL TAXATION4.PILLAR III.26 CROSS-BORDER DATA FLOWS:FUELLING ECONOMIC VALUE&AI INNOVATION5.CONCLUSION.37 A ROADMAP FOR COHERENT DIGITAL ECONOMIC POLICYDCO Policy Intelligence Report 2026-2These dimensions represent different but interrelated facets of the digital ecosystem that must all be

3、 fortified to achieve overall resilience.Yet,resilience in isolation is merely a defensive posture.The ultimate purpose of building a strong,resilient digital foundation is to provide a launchpad for global engagement and economic opportunity.The challenge for policymakers today,therefore,is to prog

4、ress from the inward-facing task of building resilience to the outward-facing mission of connecting these newly fortified digital economies to the global marketplace.This report serves as a guide for that transition,arguing that true digital prosperity is achieved when domestic resilience is leverag

5、ed to confidently engage in international digital trade,participate in global value chains,and shape the rules of the interconnected economy.The global digital economy currently stands at a critical juncture,caught between two powerful and opposing forces.On one hand,the push for deeper integration

6、and multilateral cooperation continues,recognizing that digital services,data,and e-commerce are the primary engines of modern economic growth.This is evident in the ongoing efforts at the World Trade Organization(WTO)to extend the moratorium on e-commerce tariffs,a standing commitment,first adopted