Can the World Superpowers Agree on a Universal Digital Taxation Scheme?

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A paper by the UK House of Commons’ research department examines the prospects for introduction of the promised digital services tax (DST) from April 2020, in the context of wider concerns as to the challenge of taxing digital businesses and moves to agree reforms to the international tax system.

The UK government released a statement, stating its intention to remove the DST if a suitable international solution was successfully proposed, agreed upon and finally implemented. Unfortunately for the UK, it is still uncertain whether the OECD’s given negotiation exemption period is realistic.