Law360 Quotes Heather Schafroth on Digital Taxes

Law360 Tax Authority

An internationally agreed-upon freeze on digital levies may continue to thaw even if countries meet their impending deadline to sign a related treaty for new corporate tax rules, in part because the accord faces a hazy path to formal ratification.

. . .

Currently, it remains to be seen if countries will meet their June 30 target date or if they will push it further back. As of late May, the inclusive framework had maintained its end-of-June goal, according to a statement released at the time by the OECD.

"I think it is a symbolically important deadline, or they wouldn't have kept it as something that they want to do," Caplin & Drysdale Associate Heather Schafroth said. "But other deadlines have needed to slip a little bit, and I think the project would continue with a new deadline."

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