OECD

Tax And Trade: DSTs And Tariffs

Wooden tariffs stamp on white background. Horizontal composition with copy space. getty Starting in 2019, as the risk of unilateral enactment of digital services taxes became reality, the U.S. government began to recommend import tariffs on goods from countries that considered or enacted DSTs, justifying them on the grounds that they constitute unfair trade practices. Tariff …

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Megatrends In Global Tax Policy

Watch getty Robert Goulder of Tax Notes and professor Daniel N. Shaviro of New York University School of Law discuss generational swings in the U.S. appetite for residence-based taxation of multinationals’ foreign profits.  This transcript has been edited for length and clarity. Robert Goulder: Hello everyone. I’m Bob Goulder with Tax Notes. Welcome to the November edition of \In …

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The Fight Over Maryland’s Digital Advertising Tax, Part 1

Megaphone Social Media Concept getty In the first of a two-episode series, Professor Young Ran (Christine) Kim of the University of Utah S.J. Quinney College of Law discusses her views on the federal lawsuit challenging Maryland’s digital advertising tax. This transcript has been edited for length and clarity. David D. Stewart: Welcome to the podcast. I\’m David …

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