
It’s Time to Abandon Digital Services Taxes for a Superior System
Growing criticism of digital services taxes should prompt countries to opt for a value-added tax framework in 2026 to better align tax policies for growth.

Growing criticism of digital services taxes should prompt countries to opt for a value-added tax framework in 2026 to better align tax policies for growth.

Companies must make consequential decisions without knowing what the rules are or will be, and the legal pressures—dynamics affecting how businesses compete, invest, and plan forcing these kinds of bets—are pervasive.

This week, experts examined the upcoming tax filing season, Hawaii’s cruise ship tax, and more.
To survive any potential constitutional scrutiny to its newly enacted cruise ship tax, Hawaii should emphasize that this is a general, nondiscriminatory tax on temporary lodging—not a levy keyed to the ship itself.
Alla Raykin joined Asbury Gardner as a partner in its state and local tax practice, the firm announced.
Vinay Prabhakar joined Vinson & Elkins as a partner in its tax practice in New York, the firm announced Wednesday.
Philipp Stanek joined DLA Piper as a partner in its tax practice in Vienna, the firm announced.
Andrew Davis joined Paul Hastings as a partner in its tax practice in New York, the firm announced Tuesday.
Latin American tax authorities are swiftly adapting policies to capture digital revenue, challenging businesses to keep pace with new compliance demands.
Read Bloomberg Tax’s roundup of the top five Tax Management International Journal articles of 2025.
As Saudi Arabia explores digital transformation and blockchain adoption, the tokenization of real estate introduces significant tax and regulatory uncertainty.
Spain’s non-discrimination jurisprudence opens new tax refund possibilities for international taxpayers operating through group structures, though also introduces substantial documentation and verification complexity.
The impact of Nigeria’s new tax laws that become effective January 2026 on multinational enterprises that are deriving income from Nigeria is examined.
This is Bloomberg Tax’s roundup of the top five TMIJ articles on transfer pricing.

The New York Court of Appeals’ ruling last week in a property tax charitable exemption case shows that particular facts in such cases are often so unique as to be difficult to apply confidently elsewhere.
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