Avi Yonah, Reuven Shlomo

Much ado why the United States should calm down about DSTs / by Reuven S. Avi-Yonah

This article explores the reasons behind countries adopting unilateral digital services taxes. Given the less optimistic prospects of Pillar 1, the article also delves into how the United States can adapt to coexist with these DSTs.


ECONOMÍA DIGITAL
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
PRIMER PILAR (OCDE)
ESTADOS UNIDOS

Tax Notes International 1048-3306v. 112, n. 7, November 13, 2023, p. 903-908

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