Simply Tax Episode 59 Let's Get Digital

SUBSCRIBE: iTunes | Android | RSS

Guest Jonathan Horn returns to Simply Tax® to discuss the recent Association of International Certified Professional Accountants® (AICPA) policy paper on the taxation of the digitalized economy, explain why current international concepts don’t fit well with digital transactions and break down the unique challenges countries face with the taxation of digital transactions in a cross-border context.


  • Challenges with the taxation of the digitalized economy @2:04
  • Permanent establishment @7:23
  • The Organisation for Economic Co-operation and Development (OECD) commitment @8:40
  • Why the AICPA issued a policy paper @14:55
  • Fixing the problem today and five years from now @17:44
  • Three possible pathways under consideration:
    • User value creation @22:27
    • Digital permanent establishment @25:24
    • Marketing intangibles @31:46
  • What’s ahead for the taxation of digital transactions @35:40
  • Where to find out more @40:33
  • Blockchain and the digital economy @45:26


Jonathan Horn is a senior manager on the AICPA’s Tax Policy & Advocacy Team, based in Washington, D.C. He is responsible for developing and submitting comments to Congress, Treasury and the IRS and developing alerts for members. Prior to joining the AICPA, he was a sole practitioner for more than 20 years, providing tax services to clients of all sizes around the globe. In 2015, Jonathan received the AICPA Tax Division Distinguished Service Award for his extraordinary contributions to the work of the AICPA Tax Division.


AICPA resources

Other resources


We’re excited to also provide video content to strengthen your tax mind! Check it out on our YouTube channel.

A complete archive of our episodes is available on our website and YouTube playlist.
We’d love to hear from you! Email feedback and questions to

Connect with Damien on social media!
LinkedIn | Twitter | Instagram | YouTube

Related FORsights

We want to work with you

Contact Us

Get more information about our services, submit a request for proposal, or get in touch with us today!

Let's Connect