What Are We Really Talking About When We Talk About Digital Services Taxes?

Peter Barnes and David Rosenbloom co-authored the article in Tax Notes International titled "What Are We Really Talking About When We Talk About Digital Services Taxes?" published on September 7, 2026. 

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Peter A. Barnes is of counsel to Caplin & Drysdale in Washington, a senior fellow at the Duke Center for International Development at Duke University, and co-chair of Tax Notes International’s Council of Eminent Persons. H. David Rosenbloom is a member with Caplin & Drysdale in Washington, retired in 2025 as the James S. Eustice Visiting Professor of Taxation and director of the international tax program at New York University School of Law, and a member of Tax Analysts’ board of directors.

In this article, Barnes and Rosenbloom explain the nexus between digital services taxes and consumption taxes, urging tax professionals to take a more constructive approach in applying consumption taxes to digital services.

For the full article, please visit Tax Notes' website (subscription required)