The digitalization at corporate consultancy has been a key focus of tax disputes in recent years. Political debates have focused on the differences between taxing physical business operations and virtual operations. These debates have intersected with multiple layers of tax policy including corporate consultancy and corporate tax policies. Novel policies have also been produced including equalization customs and digital services taxes besides the more common use of grass-based withholding taxes targeted at digital services. However, in some cases, political expediency has outpaced consistent policy designs in line with sound principles of tax policy. As policymakers proceed to calculate the benefits to tax digital businesses it will be necessary to avoid generating new distortive tax strategies driven by at corporate consultancy.