Cloudy with a chance of Taxation

22 Florida Tax Review 500 (2019) 

In this important article, I and my colleague Orly Mazur, discuss the cutting edge challenges of imposing VAT on cloud computing transactions. We propose a range of fundamental changes that include improving the existing registration-based VAT system through the enhanced use of new technologies, replacing the current system with a blockchain real-time basis VAT system, and shifting the VAT collection burden from suppliers to payment intermediaries