Negotiating tax treaties in the digital age: a conversation with David Rosenbloom

While international tax treaties allocate taxing authority between sovereign nations according to a taxpayer’s place of residence, the cross-border nature of the digital economy raises a significant question for treaty negotiators: in a world where so much business is done in the cloud, does residence-based taxation still make sense? Listen in on tax partner Scott Semer’s wide-ranging conversation with David Rosenbloom, renowned tax scholar and negotiator in the Canada-U.S. tax treaty, for their views on the future of digital taxation.