Ruminating over equalisation levies

5 July 2019

There has been much brouhaha about equalization levies in the context of the digital economy. One of the hotly debated issues is whether such levies are covered by tax treaties at all. In this post, I should like to reflect over this issue as objectively as possible. I shall not, however, delve into issues of whether equalisation levies lack good faith and therefore are tantamount to treaty dodging.