The TCJA's unilateral provocation of DSTs by Benjamin M. Willis and José Rubens Scharlack
By: Willis, Benjamin Michael
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Contributor(s): Scharlack, José Rubens.
Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | POLITICA FISCAL | ESTADOS UNIDOS | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
In:
Tax Notes International v. 101, n. 4, January 25 2021, p. 481-486Summary: In this article, the authors argue that the United States' inconsistent positions regarding international taxation are an invitation for foreign jurisdictions to impose digital services taxes.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/4-6 (Browse shelf) | Available | OP 138-B/2021/101/4-6 |
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| OP 138-B/2021/101/4-3 Worldwide interest apportionment has arrived | OP 138-B/2021/101/4-4 German court rules on taxation of interim gains following acquisition of investment fund shares | OP 138-B/2021/101/4-5 Former Canadian citizen gets 'free' California basis step-up | OP 138-B/2021/101/4-6 The TCJA's unilateral provocation of DSTs | OP 138-B/2021/101/5-1 U.S. tax review | OP 138-B/2021/101/5-2 Gender equality, taxation, and the COVID-19 recovery | OP 138-B/2021/101/5-3 Transfer pricing rules under EU law and the CJEU's decision in Impresa Pizzarotti |
Disponible también en formato electrónico.
Resumen.
In this article, the authors argue that the United States' inconsistent positions regarding international taxation are an invitation for foreign jurisdictions to impose digital services taxes.
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