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U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework

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Should Digital Services Taxes Be Creditable?

  • By Reuven S. Avi-Yonah

Reuven S. Avi-Yonah argues that because digital services taxes are used to offset the taxation impediment that “digital giants” cannot be taxed under permanent establishment rules, they should qualify as an in-lieu-of tax and therefore be creditable.

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