The U.S. Paradox in Responding To Digital Services Taxes:The Missed WTO Route

Open Access
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
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
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)
Permalink to this page
Back