Once more digital services taxes should be creditable by Reuven S. Avi-Yonah
By: Avi Yonah, Reuven Shlomo
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Material type: 
ArticlePublisher: 2024Subject(s): PRIMER PILAR (OCDE) | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | DEDUCCIONES | ESTADOS UNIDOS
In:
Tax Notes International v. 115, n. 9, August 26 2024, p. 1357-1361Summary: 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.
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| OP 138-Bis/2024/115/9 Tax Notes International | OP 138-Bis/2024/115/9-1 Pillar 2 perils for U.S. tax-exempt organizations | OP 138-Bis/2024/115/9-2 When crypto taxes and money laundering collide | OP 138-Bis/2024/115/9-3 Once more | OP 138-Bis/2024/115/9-4 The OECD strategy against tax crime | OP 138-Bis/2024/116/1 Tax Notes International | OP 138-Bis/2024/116/10 Tax Notes International |
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.
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