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Inside the second of a two-episode collection, professor Richard D. Pomp of the College of Connecticut School of Regulation converse aboutes his views on the federal legal guidelinesuit difficult Maryland’s digital advertvertising tax.
This transcript has been edited for size and readvertability.
David D. Stewart: Welcome to the podcast. I am David Stewart, editor in chief of Tax Notes Right now Worldwide. This week: digital advertvertising taxes, half 2.
We’re persevering with our dialogue from final week on the federal legal guidelinesuit difficult Maryland’s digital advertvertising tax. The first An factor of this collection, which Yow will uncover linked to in the current notes, focuses on the arguments for the digital advertvertising tax with Youthful Ran (Christine) Kim, a professor On the College of Utah S.J. Quinney School of Regulation.
This episode, half 2, will highmild the arguments in the direction of this tax with Richard D. Pomp, a professor On the Connecticut School of Regulation. For these Considering about the againground and fundamentals of Maryland’s federal legal guidelinesuit, Take A look at half 1 of this collection.
As quickly as extra, I am joined by Tax Notes reporter Lauren Loricchio. Lauren, welcome again to the podcast.
Lauren Loricchio: Thanks for having me.
David D. Stewart: Now, earlier than we get to this week’s interview, might you give listeners A quick recap of your interview with Professor Kim on the arguments for Maryland’s digital advertvertising tax?
Lauren Loricchio: Constructive. We converseed about her althoughts on Maryland’s digital advertvertising tax in an amicus short-term she filed with ancompletely different tax law professor in assist of Maryland in a federal legal guidelinesuit difficult the tax. Her primary argument is that digital advertvertising is completely different from conventional advertvertising and subsequently Isn’t discriminatory for pertypes of The internet Tax Freedom Act.
David D. Stewart: All proper. Now, You latterly converseed with somephysique with A particular view on this legal guidelinesuit and these taxes. Are you able to inform us about your visitor and what you converseed about?
Lauren Loricchio: I spoke with Richard Pomp, a law professor On the College of Connecticut and A properly acknowledged professional on state And native taxation. We converseed about his views on Maryland’s digital advertvertising tax and its authorized flegal guidelines.
David D. Stewart: All proper. Let’s go to that interview.
Lauren Loricchio: Thanks for becoming a member of us today, Professor Pomp.
Richard D. Pomp: My pleasure, gladvert to be right here.
Lauren Loricchio: First I Hoped to get your views on Maryland’s digital advertvertising tax and whether or not you assume tright here are any factors with it.
Richard D. Pomp: Tons of factors. The question Is whether or not or not It is even going To survive the Biden advertministration. Immediately It is a thorn in the facet of makes an try by the prefacetnt and by Secretary of the Treasury Jainternet Yellen to get these European nations to again off of their digital providers taxes.
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