Chris Lutz was quoted in TaxNotes regarding a presentation he gave at the Annual Meeting of the California Tax Bar and California Tax Policy Conference addressing the many issues faced by companies employing emerging technologies.
Lutz said the ambiguity involved in describing server activity for the purpose of sourcing transactions highlights the challenges governments face. Tax officials may have to draw "this distinction between whether the server is pushing something out, or whether you're going and pulling something from a server," he said. "It . . . seems easily manipulated."
The full article, "Experts Say Digital Transactions Remain a Tax Enigma," was written by Paul Jones and published by State Tax Notes on November 9, 2017 for its subscribers.