Taxing the digital economy: Is the DST the right solution?
Fecha: noviembre 2020
Giulio Allevato and Antonio De Vito
Digital Tax
SEFO, Spanish and International Economic & Financial Outlook, V. 9 N.º 6 (november 2020)
Given the lack of progress on an EU-wide proposal, increasing digitalization of commerce has prompted several Member States to adopt their own Digital Services Tax (DST). Going forward, should agreement be reached at the international level, this would help address some of the unique structural and design challenges associated with DSTs, enhancing the overall efficacy of the tax.