Where Global Digital Economy Taxes May Be Headed In 2020

Law360 (January 8, 2020, 4:43 PM EST) -- Last year saw numerous headlines detailing efforts to overhaul the international tax system and address the tax challenges arising from the increased digitalization of the economy.

The existing system has been under significant strain in the last five years or so, in part due to the rise of the role of intangible assets, particularly linked to large international technology companies, often headquartered in the U.S.

The international tax framework started with the work of the League of Nations following World War I. It was eventually taken over by the Organization of Economic Cooperation and Development, which resulted in the early double-tax...

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