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Why? BEPS Pillar 1 failed at being a DST because it's fairly easily to evade it and it's definitions are fairly permissive.




The deal was that BEPS would replace the digital services taxes, and lots of countries implemented it on the basis. However the US has not implemented this (for whatever reason), which means DSTs are back on the table.

From a geo-political standpoint I'd expect to see them pretty soon, especially if the US abandons Ukraine.




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