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Tax Notes Opinions

Tax Notes editors, contributors, and other great minds weigh in on pressing issues in the world of tax. We are passionate about tax – and we’re not afraid to share our thoughts.


Starting in 2019, as the risk of unilateral enactment of digital services taxes became reality, the U.S. government began to recommend import tariffs on goods from countries that considered or enacted DSTs, justifying them on the grounds that they constitute unfair trade practices.


Given the bad rap FATCA has earned over the last decade, one wonders whether a domestic FATCA regime would be plagued by disproportional overreach and unintended consequences.