Document Type
Article
Publication Date
10-2021
Journal Title
Touro Law Review
ISSN
8756-7326
Abstract
This article is divided in the following parts. Part II will discuss and define what Section 903 stands for from a legislative, regulatory, and case perspective. Part III will discuss what digital services taxes are. Part III will define “nexus” and how the concept of “nexus” will relate to Section 903. Part IV concludes by suggesting that digital services taxes do not fall into the traditional statutory paradigm. Ultimately, Section 903 hypothecates that a tax will either be a traditional income tax creditable under Section 901 or tax in the place of that tax. If it does not fall into this category, then it is a tax in addition.
First Page
251
Last Page
265
Num Pages
15
Issue Number
1
Publisher
Touro College School of Law
Recommended Citation
Charles E. Lincoln IV,
Are Digital Services Taxes Imposed by Other Countries Creditable Under IRC Section 903? Yes. But, What if the Opposite Is True?,
37
Touro L. Rev.
251
(2021).
Available at:
https://scholarship.law.tamu.edu/student-scholarship/22