Ruth MasonMaryland’s Proposed Digital Tax May Be UnconstitutionalLast week, a Maryland state senator introduced a bill to tax revenue from digital ads shown to Marylanders. Proceeds of the tax would fund…Jan 30, 2020Jan 30, 2020
Ruth MasonThe Digital-Tax Proxy WarWei Cui, a law professor at the University of British Columbia, has written a new paper, Digital Services Tax: A Conceptual Defense. In…Dec 3, 2018Dec 3, 2018
Ruth MasonFrom “BEPS Inaction 1” to “BEPS 2.0”Monica Gianna’s new paper, OECD BEPS (In)Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy, does a great job…Nov 27, 2018Nov 27, 2018