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Why data giants don't pay enough tax

Journal Contribution - Journal Article

Data giants are often in the headlines for failing to pay enough taxes, both in the United States and around the world. Since most of the world’s data giants originate in the United States but earn profits by operating across borders, are there legal constraints on when and how much the United States and other countries can tax them? This paper examines a large-scale cross-country tax reform initiative that is testing the limits.
Journal: Harvard Law & Policy Review
ISSN: 1935-2077
Volume: 99
Publication year:2023
Keywords:A3 Journal article