The digital economy is experiencing remarkable growth globally, and Sri Lanka is no exception. Wattegama (2021) valued Sri Lanka’s digital economy at approximately USD 3.47 billion, accounting for 4.37% of its GDP. However, the current tax statutes in Sri Lanka fail to capture the full spectrum of digital transactions that cross borders with ease, as they rely on traditional taxation models based on physical presence. 
The digital economy is experiencing remarkable growth globally, and Sri Lanka is no exception. Wattegama (2021) valued Sri Lanka’s digital economy at approximately USD 3.47 billion, accounting for 4.37% of its GDP. However, the current tax statutes in Sri Lanka fail to capture the full spectrum of digital transactions that cross borders with ease, as they rely on traditional taxation models based on physical presence. 
How will AI shape our upcoming presidential election? Can AI-generated fake audio mislead voters? Is AI a threat to election integrity? In an article in the Sunday Times, Sri Lanka, LIRNEasia’s Research Manager and Team Lead: Data, Algorithms, & Policy Merl Chandana highlighted these concerns and emphasised the need to address AI’s potential to create misleading and harmful content. He told the Sunday Times: “AI can generate text, video, audio, and photos.