Much ado why the United States should calm down about DSTs by Reuven S. Avi-Yonah
By: Avi Yonah, Reuven Shlomo
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Material type: 
ArticleSubject(s): ECONOMÍA DIGITAL | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | PRIMER PILAR (OCDE) | ESTADOS UNIDOS
In:
Tax Notes International v. 112, n. 7, November 13, 2023, p. 903-908Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 138-B/2023/112/7-2 (Browse shelf) | Available | OP 138-B/2023/112/7-2 |
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| OP 138-B/2023/112/6-2 European asset managers too hastily dismissed under active trade or business tests | OP 138-B/2023/112/6-3 Eaton's distribution margin, the Berry ratio, and Pillar 1 Amount B | OP 138-B/2023/112/7-1 Transfer pricing of financial transactions | OP 138-B/2023/112/7-2 Much ado | OP 138-B/2023/112/7-3 Let's make a deal | OP 138-B/2023/112/7-4 Finnish implementation of the OECD's Treaty Relief and Compliance Enhancement Package | OP 138-B/2023/112/7-5 Rethinking taxation for digital business models |
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.
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