Map of USA on digital pixelated displaygetty As the mass proliferation of digital services taxes becomes increasingly certain, the United States may be wise to reassess its categorical opposition to them and rededicate its resources to developing multilateral DST standards.
DSTs are still relatively novel tax policy instruments that have yet to win consensus acceptance and, therefore, are not subject to the kind of uniform multilateral standards that drive convergence in transfer pricing.
There is thus no OECD-endorsed definition of a DST other than article 38 of the draft multilateral convention on pillar 1, which defines “DST or relevant similar measure” […]
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