The growing uncertainties about Pillar One’s success, coupled with the recent EU Council’s mandate to the Commission to submit an EU legislative proposal in case Pillar One fails, have reignited the debate on whether Digital Service Taxes (DSTs) are a possible and suitable solution to address the challenges raised by the digitalization of the economy at the European level. This document provides a brief overview of the DST debate within the EU context, looking specifically at its origin and evolution, its current status and the future of this type of measure in the Single Market.
Source Kluwertaxblog
