Digital Services Taxes: Do They Comply with Tax and Trade Agreements and EU Law?
Executive Summary (Full report can be read here) (Abridged report here) Watch video here The development and proliferation of digital technologies has led to a wave of digitization within our economy. While enriching our daily lives and enhancing the welfare of society, digitization has also upended a host of longstanding legal and regulatory regimes. Among them is the international system for corporate income taxation. Bilateral tax treaties negotiated with brick-and-mortar