Publications (Filter: Digital Services Tax)
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Taxing Digital Services – Compensating for the Loss of Competitiveness
Several countries around the world have implemented a tax on digital services, commonly called Digital Services Tax (DST). This policy brief takes a...
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The Cost of Fiscal Unilateralism: Potential Retaliation Against the EU Digital Services Tax (DST)
The EU is proposing a digital services tax (DST) to tax certain so-called ‘digital companies’, which it alleges access the Single Market while...
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Five Questions about the Digital Services Tax to Pierre Moscovici
By: Matthias BauerThe European Commission has recently proposed to upend decades of international tax cooperation and introduce a new three percent tax on corporate...