This article removes the ambiguity surrounding the GATS classification of digital services and provides a technical analysis that might guide this (heavily politicized) debate. Digitization principally impacts trade in services, enabling the widespread use of digital services and enabling...

Cloud computing may be borderless, but taxes are territorial. It is easy to imagine how the two concepts can clash. Much effort has gone into harmonizing tax rules across borders with the result that many jurisdictions have very similar tax rules. Even so, taxation remains a basic expression of...