2020 started with new digital services taxes (DSTs) coming into effect in Italy and Austria, with more on the horizon in the coming months, including agreed legislative provisions from Turkey beginning in March. The pace of countries considering DSTs continues to accelerate, even as discussions by the OECD Inclusive Framework move forward, driven in part to mitigate the rationale for DST implementation.
Continued uncertainty and global adoption of DST measures make 2020 an important year for careful watch of jurisdictions’ tax legislation and policies.
