News & Analysis as of

Tax Liability Digital Services Tax

Blake, Cassels & Graydon LLP

Les rouages de la nouvelle taxe sur les services numériques au Canada

Le gouvernement du Canada a présenté la tant attendue Loi sur la taxe sur les services numériques (la « Loi ») au Parlement le 30 novembre 2023 dans le cadre du projet de loi C-59. Dans nos Bulletins Blakes antérieurs...more

Blake, Cassels & Graydon LLP

The Mechanics of Canada’s New Digital Services Tax

Canada’s long-anticipated Digital Services Tax Act (Act) was introduced into Parliament on November 30, 2023 as part of Bill C-59. While our previous Blakes Bulletin: 2023 August 4 Draft Legislation: Selected Tax Measures and...more

Skadden, Arps, Slate, Meagher & Flom LLP

Taxpayers (and States) Take Notice: Invalidation of the Maryland Digital Advertising Tax Highlights the Importance of the Internet...

A Maryland state court invalidated the state’s first-in-the-nation tax on digital advertising (Maryland Digital Advertising Tax) earlier this week. Enacted in February 2021, the Maryland Digital Advertising Tax was...more

Miller Nash LLP

Today in Tax: Foreign Tax Credits Against Digital Service Taxes, Partial Spin-Off Structures, and Filing Relief for Equity Grants,...

Miller Nash LLP on

Brief commentary on recent cases, rulings, notices, and related federal tax guidance as of December 14, 2021. U.S. Agreements Expand Potential Tax Credits for Digital Service Taxes - The global tax landscape is...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

Goodwin

Luxembourg: Potential Impacts Of The Global Minimum Tax

Goodwin on

On 4 and 5 June 2021, the Finance Ministers and Central Bank Governors of the G7, joined by the Heads of the International Monetary Fund, World Bank Group, Organisation for Economic Cooperation and Development, and Eurogroup,...more

Sullivan & Worcester

A Warm Welcome to the Tax Trotter

Sullivan & Worcester on

Happy New Year and welcome to the Tax Trotter! What a year 2020 has been! Stock markets running high, travel low, Zoom reigning supreme with the blue light eyeglass filter becoming as popular as the anti-glare...more

Jones Day

The UK’s Digital Services Tax: Where Are We Now?

Jones Day on

Current Status: The UK Government is moving ahead with its implementation of the Digital Services Tax ("DST") despite concerns raised by the United States and the Organisation of Economic Co-operation and Development ("OECD")...more

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