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Digital Services Tax Income Taxes Digital Services

Stikeman Elliott LLP

Understanding Canada’s New Digital Services Tax

Stikeman Elliott LLP on

Canada’s Digital Services Tax Act was enacted on June 20, 2024 and came into effect by Order in Council on June 28, 2024. The new legislation imposes a digital services tax of 3% on digital services revenue exceeding...more

Miller Nash LLP

When Worlds Collide: How Tangible Tax Burdens Attach to Digital Commerce in the United States (Part 2)

Miller Nash LLP on

Part 1 of this series discussed the proposals adopted by various countries to impose taxes on the digital economy, particularly by taxing various types of digital advertising and other digital services. These taxes allow...more

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