Lawson Lundell lawyers Gareth Williams and Nancy Diep had an article published in the June edition of the Canadian Tax Foundation's Perspectives on Tax Law & Policy titled, "Canada's Digital Services Tax: A Response to Wei Cui."
The article discusses two recent articles by Professor Wei Cui of the Peter A. Allard School of Law at UBC that defended the concept of digital services taxes (DSTs) and the proposed Canadian DST. In their article, Gareth and Nancy emphasize that "the DST should be seen not in isolation but, rather, in the context of other taxes that may overlap with, and have similar effects to, the DST." They also argue that "Canada and its policy makers should not lose sight of the overall tax mix and should not take lightly the deadweight loss resulting from the added compliance burden that is imposed on businesses each time a new tax is introduced."
Read the full article here.
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