Channing Flynn is an International Tax Partner of Ernst & Young LLP, US, as well as EY's Global Technology Sector Tax Leader. More information is available in EY’s recent report, 3D printing taxation issues and impacts.
New global digital business models are a source of acute tax uncertainty today. Simple tax questions—where did this transaction take place? Where was this software developed? Can have complicated answers in an interconnected world.
Our monthly reading of CEO confidence in business conditions fell sharply in December as the nation’s business leaders increasingly perceived that gathering economic and political headwinds. The CEO Confidence Index is at its lowest levels in two years.