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VIEWPOINT: Digital Services Taxes: How Did We Get Into This Mess?
Caplin & Drysdale

VIEWPOINT: Digital Services Taxes: How Did We Get Into This Mess?

Date: 3/23/2020

Peter A. Barnes is of counsel with Caplin & Drysdale in Washington and a senior fellow at the Duke Center for International Development at Duke University. H. David Rosenbloom is a member with Caplin & Drysdale in Washington, director of the international tax program at New York University School of Law, and a member of Tax Analysts’ board of directors. In this article, Barnes and Rosenbloom consider the state of digital services taxation following the OECD’s initiative to develop global digital tax rules.

A version of this article will be published this year in a special edition of International Taxation in China by the Belt and Road Initiative Tax Administration Cooperation Mechanism advisory group.

For the full article, please visit Tax Notes' website (subscription required) or click the PDF link above.

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