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Digital Services Taxes vs. Pillar 1: Did the U.S. Catch a Break and Not Even Notice?

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Digital Services Taxes vs. Pillar 1: Did the U.S. Catch a Break and Not Even Notice?

  • By Daniel N. Shaviro

Daniel N. Shaviro compares the broad effect of digital services taxes and the OECD’s pillar 1, asking whether the emergence of the former in lieu of the latter is an unforeseen benefit to the United States.

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