Pillar 1 for Dummies: Digital Turf Wars
Ken Brewer, Senior Director with Alvarez & Marsal Taxand, LLC, was published in the February 24 issue of Tax Notes Federal and Tax Notes International. In "Pillar 1 for Dummies: Digital Turf Wars," Mr. Brewer provides his perspective on a developing area of international law concerning governmental rights to impose tax and compliance obligations on remote providers of digital services.
"Recent efforts (both unilateral and multilateral) to expand source-based tax jurisdiction over the digital profits of nonresident enterprises provide a new vantage point from which to observe governments attempting to grab new turf, while at the same time appealing to their version of the Commission — here, the OECD — to reach a consensus," Mr. Brewer wrote.
