Paper formerly known as my digital service taxes paper

This past Thursday through Saturday, I had a very enjoyable time seeing lots of old friends, along with interesting papers and discussions, at the National Tax Association’s 112th Annual Meeting, which was held this year in Tampa.

On a Saturday morning panel, I presented what I am still more or less calling my digital service taxes paper, although I am moving towards better memorializing in the title that it is not really, except fairly secondarily, about DSTs. I also spent some of my time in Tampa, both through conversation and reading (aka finally doing my homework while still amid a busy semester), better catching up with the OECD’s recently issued Pillar One and Pillar Two pronouncements, which need to be (and will be) addressed in my paper’s next draft, and which show the OECD somewhat moving on from the “value creation” focus that I discuss a bit in the paper.

My slides for the talk, which show the transition in progress, can be viewed here.