I have posted on SSRN a revised version of my paper, “Digital Service Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents.” In a broad sense, it’s basically the same as the earlier draft. At the same time, however, due to numerous helpful comments that I have received (as credited in my acknowledgement up front), I also feel it’s significantly improved.

You can find it here.