By Perminder Gainda (April 30, 2018, 2:53 PM EDT) -- As new technologies and business practices disrupt and displace incumbent industry participants and the manner in which they seek to meet their consumers' needs, so too can such innovation lead to significant changes in the legal and regulatory environment within which such business sectors operate. No less is true for any jurisdiction's tax regime as evidenced by the increasing volume of tax measures introduced or proposed by a number of jurisdictions seeking to appropriately capture and tax the provision of digital services. These are services which multinational enterprises can, with relative ease, structure so that profits arising from them attract low levels of taxation and are ones which tax authorities struggle to capture and tax under current national and international tax systems and norms....