Avi Yonah, Reuven Shlomo
Once more digital services taxes should be creditable / by Reuven S. Avi-Yonah .-- , 2024
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. The author thanks Kim Clausing, Wei Cui, Jane Gravelle, Mindy Herzfeld, and Paul Oosterhuis for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah follows up an earlier installment by further explaining why digital services taxes should be creditable.
PRIMER PILAR (OCDE)
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
DEDUCCIONES
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 115, n. 9, August 26 2024, p. 1357-1361
Once more digital services taxes should be creditable / by Reuven S. Avi-Yonah .-- , 2024
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. The author thanks Kim Clausing, Wei Cui, Jane Gravelle, Mindy Herzfeld, and Paul Oosterhuis for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah follows up an earlier installment by further explaining why digital services taxes should be creditable.
PRIMER PILAR (OCDE)
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
DEDUCCIONES
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 115, n. 9, August 26 2024, p. 1357-1361