Martin Hearson

Martin Hearson is a Research Fellow at the Institute of Development Studies, where he is International Tax Programme Lead for the International Centre for Tax and Development (ICTD). Follow them on Twitter @MartinHearson.

The global fight over how—and where—to tax the new digital economy is raging on. Just last week, the Office of the US Trade Representative (USTR) published the conclusions from its investigation into France’s new tax on large tech companies, such as Apple, Facebook, and Google. The USTR found that the French tax discriminates against US