- The new Government has chosen to reinstate the Digital Services Tax Bill, which lapsed with the suspension of Parliament ahead of the General Election in October 2023.
- The Digital Services Tax Bill proposes to implement a flat 3% digital services tax, if insufficient progress is made toward implementation of Pillar One of the OECD’s Two-Pillar multilateral solution.
- The proposed application date (1 January 2025) could be deferred by up to five years.
Source EY
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