SJ Quinney College of Law, University of Utah SJ Quinney College of Law, University of Utah Utah Law Digital Commons Utah Law Digital Commons Utah Law Faculty Scholarship Utah Law Scholarship 4-2020 Digital Services Tax: A Cross-Border Variation of the Consumption Digital Services Tax: A Cross-Border Variation of the Consumption Tax Debate Tax Debate Young Ran Kim Follow this and additional works at: https://dc.law.utah.edu/scholarship Part of the Tax Law Commons