The US and EU are on different wavelengths when it comes to an agreement on digital tax rules. Dudley says, “The U.S. law is focused on ensuring that income from U.S. tech companies is brought back to the U.S. and taxed in the U.S. as much as possible. Whereas the EU proposals are more focused on ensuring that tech companies are paying some amount of tax in Europe—even if they don’t have a permanent establishment or other form of taxable presence.” Learn more about the U.S. and EU perspectives on digital tax rules here.
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