Aman George

Democracy Forward Foundation

P.O. Box 34553

Washington, DC 20043

United States

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Scholarly Papers (1)

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Brief of Amici Curiae Tax Law Professors in Support of Defendant’s Opposition To Plaintiffs’ Motion for Summary Judgment

Chamber of Commerce of the United States of America, et al., v. Peter Franchot, Case No. 1:21-cv-410-DKC, Document 37-3 (U.S. District Court for the District of Maryland)
Number of pages: 17 Posted: 11 Oct 2021
University of California, Davis - School of Law, University of Utah, S.J. Quinney College of Law, Democracy Forward Foundation and Democracy Forward Foundation
Downloads 45 (536,736)

Abstract:

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Digital Advertising Tax, Digital Ad Tax, state and local tax, digital tax, two-sided market, Maryland Digital Advertising Tax, digital ad, state taxation, Internet Tax Freedom Act, ITFA, platform economy, preemption, principles of preemption, e-commerce, tax policy,