Plain meaning
A tax measure aimed at certain revenue from large digital services businesses.
Also called
DST
Key points
- A tax measure aimed at certain revenue from large digital services businesses.
- The exact result depends on the statute, program terms, administrative guidance, or court decision that applies.
- The concept can affect compliance obligations, eligibility, payment timing, or the economic effect of a policy measure.
- Digital tax policy can affect international negotiations, trade tensions, and federal revenue.
Why it comes up
Digital tax policy can affect international negotiations, trade tensions, and federal revenue. It can affect how tax rules are enacted, interpreted, enforced, challenged, or reported to the public.