In March 2018, the European Commission proposed a Digital Services Tax (DST) on revenues earned from certain digital business activities. The new tax includes a 3% levy on: (i) Online advertising, (ii) Seller/buyer fees transacted via online intermediaries and marketplaces and (iii) the sale of user data. The DST raises both significant political and economic … Continue reading An Appraisal of the Proposed EU Digital Services Tax