The U.S. Paradox in Responding To Digital Services Taxes:The Missed WTO Route
| Authors | |
|---|---|
| Publication date | 01-12-2025 |
| Journal | Tax Notes international |
| Volume | Issue number | 120 | 9 |
| Pages (from-to) | 1480-1488 |
| Number of pages | 9 |
| Organisations |
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| Abstract | In this article, Cipollini examines the United States’ paradoxical response to digital services taxes: By obstructing the WTO appellate body, it has removed the international institution best positioned to challenge DSTs. |
| Document type | Article |
| Language | English |
| Published at | https://www.taxnotes.com/beps-expert/settlements-and-dispute-resolution/u.s-paradox-responding-digital-services-taxes-missed-wto-route/2025/12/01/7t96m |
| Downloads |
2025tni48-11_Cipollini
(Final published version)
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