The Silver Digital Lining In a Bad Global Tax Deal

In the tax policy world, an outcome that isn’t just about the worst possible option is a pleasant surprise. So while the Organization for Economic Cooperation and Development (OECD)/G20 initial global minimum tax deal is far from a good thing overall, it at least offers a silver lining in the form of an effort to end digital taxes as part of the bargain.

When I wrote about the negotiations over global minimum taxes last month, I gloomily raised the possibility that the United States would roll over on digital taxes in order to secure an agreement on a global minimum tax. At this point, it appears that won’t come to pass — and I’m very happy to be wrong.


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