Nathan Boidman, Michael Kandev and Ian Caines have co-authored an article for Bloomberg Tax about the controversy between Canada and the United States over Canada’s proposed digital services tax (DST).
The Canadian government first proposed the DST in 2020, calling for a 3% tax on certain digital revenues from large businesses. The controversy has come to a head with bill C-59, draft legislation introduced in late November to enact the tax.
U.S. Supreme Court Upends 40 Years of Judicial Deference to Regulations
July 25, 2024 - In a historical opinion in Loper Bright Enterprises v. Raimondo, Secretary of Commerce, released at the end of June, the U.S. Supreme Court overturned the “Chevron” doctrine, which for so long had controlled judicial review of U.S. federal regulations. Chevron, decided in...
Canada Finally Enacts the Digital Services Tax (Maybe)
July 09, 2024 - The new Digital Services Tax Act came into force with an order-in-council on June 28, 2024, imposing a 3% digital services tax (DST) on certain Canadian-source digital services revenue of large entities. The DST would first be payable in 2025, with the initial payments retroactively...
