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The OTA held that VAT on services is properly considered a gross receipt and should be included in the California sales factor.
Despite fears that a 2018 Supreme Court decision would open the floodgates on sales tax collection requests from New Hampshire businesses, a report from the N.H. Department of Justice shows that through October 31, not...
US issues findings of Section 301 investigation regarding France’s Digital Services Tax; proposes imposition of tariffs
On 2 December 2019, the United States (US) Trade Representative (USTR) announced the findings of an investigation under Section 301 of the Trade Act of 1974 (Section 301) into France’s Digital Services Tax (DST)...