The OECD/Inclusive Framework’s Digitalization Project: Politics Over Policymaking

    View Author December 2020

    Many parties outside of the US argue the leading digital services businesses – most of which are US-based – are not paying their “fair share” of taxes in jurisdictions where the services are used and want to impose a special tax on those services. Jeff VanderWolk notes that heavier taxes are usually applied to activities that cause harm to society, and questions whether it makes sense to penalize the services that have played a large part in keeping businesses, education and social lives functioning during the pandemic.

    *This article was first published in Bloomberg Tax on December 8, 2020.