About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

25 Wake Forest J. Bus. & Intell. Prop. L. 1 (2024-2025)

handle is hein.journals/wakfinp25 and id is 1 raw text is: WAKE FOREST JOURNAL OF BUSINESS & INTELLECTUAL PROPERTY LAW VOLUME 25 FALL 2024 NUMBER 1 TAXING THE DIGITAL ECONOMY Stephen T. Blackt I. INTRODUCTION ............................................................. 3 II. HOW WE GOT HERE .......................................................5 A. A HISTORY OF INTERNATIONAL TAXATION OF D IGITAL THINGS....................................................... . 6 1 . B E P S ....................................................................... . 6 2. D igital Services Taxes ............................................ 9 3. India's Response ........................................................10 4. Grounds for Jurisdiction: Residency and Source ......11 B. HISTORY OF MULTISTATE TAXATION OF DIGITAL T H IN G S ..................................................................... . 14 1. Among the United States............................................14 2. History of the Internet Tax Freedom Act...................16 C. THE COMPLETE AUTO FACTORS FOR THE US ............. 19 1. Complete Auto ...........................................................19 2. Does this Apply to International Tax?.................. 20 D. SOUTH DAKOTA V. WAYFAIR, INC ........................ 23 E . SITUS OF D ATA ....................................................... . 24 III. TAXING THE DIGITAL ECONOMY...........................25 A. WE HAVE ARGUED ALL THIS BEFORE .......................... 28 1. Taxpayer as Seller ................................................ . 28 2. Taxpayer as Licensor............................................ . 31 3. Taxpayer as Service Provider............................... 33 B. WHAT ABOUT MY CITIZENS? ................................... 34 1. Certainty v. Sovereignty....................................... . 34 2. Will there always be competition?......................... 37 3. The Tax Base.............................................................. 40 C. PROBLEMS WITH TAXING DIGITAL THINGS ................ 46 i Professor of Law, Texas Tech University School of Law; LL.M. Taxation, University of Washington School of Law (2000); J.D., J. Reuben Clark School of Law, Brigham Young University (1994); B.S., Brigham Young University (1988). The author gratefully acknowledges the financial support of the Texas Tech University School of Law for this Article and the excellent research assistance of Ashley Williams.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most