The draft MLC provisions focus on Digital Services Taxes (DSTs) and other Relevant Similar Measures and they reflect the commitments with respect to the removal of all existing DSTs and other relevant similar measures and the standstill of such future measures.
The consultation document includes two articles: one detailing that DSTs will be withdrawn under Pillar One and the other describing the three characteristics of a DST-like tax which should be withdrawn.
Read more in this Tax Policy Alert.