Digital Services Taxes (DST) making a comeback as OECD Pillar 1 in danger of missing 2023 impementation? DST’s are a new class of taxes being implemented to tackle the perceived unfairness of non-resident digital companies to sell across borders without being liable to local corporate income taxes. They are typically a percentage charge of turnover from in-scope activities, with a sales threshold based on in-country and global income.
Source: vatcalc.com
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