The office of the United States Trade Representative (USTR) has announced that it has filed comments with the Canadian Government in opposition to its plans for the enactment of a Digital Services Tax (DST). Canada previously announced its plans to enact the DST essentially as a back-up to the OECD’s two-pillar solution, with the DST imposed from 1 January 2024 on revenue earned from 1 January 2022 if the treaty implementing the tax regime under the agreement for the OECD’s two-pillar solution has not come into force.
Source Orbitax
