- Canada: Tabled in the House of Commons on 30 November 2023
- Colombia Implements New Tax Regulations for Digital Services and Economic Presence
- Denmark Introduces 2% Streaming TV Levy to Support Local Production, Compliant with OECD Guidelines
- New Zealand: Following the general election, the Government reinstated the lapsed Digital Services Tax Bill, which proposes to implement a flat 3% digital services tax, if insufficient progress is made toward implementation of Pillar One of the BEPS 2.0 project. The proposed application date (1 January 2025) could be deferred by up to five years.
- Uganda Implements Digital Service Tax for Non-Resident Providers
See also #Digital Services Tax
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