VIEWPOINT: Digital Services Taxes: How Did We Get Into This Mess?

Peter A. Barnes is of counsel with Caplin & Drysdale in Washington and a senior fellow at the Duke Center for International Development at Duke University. H. David Rosenbloom is a member with Caplin & Drysdale in Washington, director of the international tax program at New York University School of Law, and a member of Tax Analysts’ board of directors. In this article, Barnes and Rosenbloom consider the state of digital services taxation following the OECD’s initiative to develop global digital tax rules.

A version of this article will be published this year in a special edition of International Taxation in China by the Belt and Road Initiative Tax Administration Cooperation Mechanism advisory group.

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