Ruth Mason (Virginia; Google Scholar), Authorized Issues with Digital Taxes in the US and Europe:

This chapter considers potential authorized challenges to digital taxes within the European Union and United States. As a result of they apply solely to firms with very massive revenues and to very slim income streams, digital taxes might apply primarily to nonresident firms or firms engaged in interstate, somewhat than merely in-state, commerce. This will represent discrimination-as-applied in violation of the legal guidelines of the US and the European Union. Within the European Union, the taxes might violate the prohibition within the elementary freedoms on nationality discrimination, which prevents a Member State from discriminating in opposition to an organization established in a fellow Member State. And in the US, digital taxes might discriminate in opposition to worldwide or interstate commerce, which might violate the dormant Commerce Clause doctrine of the U.S. Structure. Certainly, a court docket in Maryland has already held Maryland’s digital tax to discriminate. Moreover, federal legislation in the US that forbids taxing digital commerce greater than different varieties of commerce might preclude state digital taxes, because the Maryland court docket additionally held.