Shay, Stephen2019-03-082019-03-06Stephen E. Shay, Comment on Selected Aspects of Proposals in Public Consultation Document on Addressing the Challenges of the Digitalization of the Economy (Mar. 6, 2019).http://nrs.harvard.edu/urn-3:HUL.InstRepos:38586353This comment was filed in response to the G20/OECD Inclusive Forum’s Public Consultation Document on Addressing the Challenges of the Digitalization of the Economy. The comment supports a re-alignment of the division of corporate income between source and residence countries that is not restricted to digitalized businesses. The comment seeks to contribute to the discussion by outlining a framework for taxing a nonresident taxpayer that is “heavily involved in the economic life of a jurisdiction without a significant physical presence” and includes description of a methodology for attributing income to a non-physical permanent establishment using existing income tax principles.en-USResearch Paper or Report2019-03-08