The explosion of non-resident companies using the internet to sell their digital products and services without having the need for a permanent establishment in any country has been a topic of tax policy concern for quite some time. Up until just recently, Canadian consumers ‘enjoyed’ receiving tax-free digital services provided by large non-resident multinationals – think Netflix, Amazon Prime, Disney+, Spotify, Airbnb, and so on.
Source: moodysprivateclient.com
