Why Data Giants Don't Pay Enough Tax

56 Pages Posted: 31 Jan 2023 Last revised: 23 Mar 2023

See all articles by Tarcísio Diniz Magalhães

Tarcísio Diniz Magalhães

University of Antwerp Faculty of Law

Allison Christians

McGill University - Faculty of Law

Date Written: January 30, 2023

Abstract

Data giants are often in the headlines for failing to pay enough taxes, both in the United States and around the world. Since most of the world’s data giants originate in the United States but earn profits by operating across borders, are there legal constraints on when and how much the United States and other countries can tax them? This paper examines a large-scale cross-country tax reform initiative that is testing the limits.

Keywords: Global minimum tax; public international law; sovereignty; soft law; international customs; legal principles; corporate law; multinational enterprises; legal principles; tax policy

JEL Classification: F23; F53; F55; H25; H26; H87; K33; K34

Suggested Citation

Diniz Magalhães, Tarcísio and Christians, Allison, Why Data Giants Don't Pay Enough Tax (January 30, 2023). Harvard Law & Policy Review, Forthcoming, Available at SSRN: https://ssrn.com/abstract=4342650 or http://dx.doi.org/10.2139/ssrn.4342650

Tarcísio Diniz Magalhães (Contact Author)

University of Antwerp Faculty of Law ( email )

Stadscampus, Venusstraat 23, Office S.V.255
Antwerp, 2000
Belgium

HOME PAGE: http://https://www.uantwerpen.be/en/staff/tarcisio-diniz-magalhaes/

Allison Christians

McGill University - Faculty of Law ( email )

3644 Peel Street
Montreal H3A 1W9, Quebec H3A 1W9
Canada

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