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.
Most DST’s are suspended until 2025 pending OECD Pillar 1 negotiations.
Source vatcalc
Latest Posts in "World"
- Ryan Acquires European VAT Desk to Enhance VAT Services and Expand European Presence
- VATupdate Newsletter week 40 2025
- Blog post Darko Pavic (Fiscal Solutions) – Reflection on Self-Criticism, Employer Branding, and Negative Commentary
- E-Invoicing & E-Reporting developments in the news in week 40/2025
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
