Analysis

States, Int'l Gov'ts Can Lean On Each Other For Digital Taxes

Law360 (August 27, 2019, 5:01 PM EDT) -- The convergence in state and foreign governments' tax structures as they adapt to the growing digital economy suggests increasing similarities among taxing regimes, offering a window to state and international tax practitioners as to what digital taxation may look like.

Ever since the Wayfair decision, OECD countries have shown signs of wanting to sidestep permanent establishment. (AP) A new international digital tax plan, France's new digital services tax and the influence of the landmark Wayfair case in the U.S. Supreme Court all highlight ways the digital economy is encouraging convergence between international and state tax regimes.

For countries and states, while...

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