Where will DSTs lead the international community?

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Where will DSTs lead the international community?

Patrick Wiseman
November 22 2019
DSTs could lead to tax wars

The growing number of countries introducing a digital services tax (DST) could lead to “tax wars” rates, trade sanctions and disputes, warned senior tax professionals debating the issue.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

PolandPortugalPhilippinesQatarUnited StatesIsraelItalyGhanaIsle of ManJerseyJordanOmanJamaicaJapanParaguayPeruPakistanKazakhstanPanamaSloveniaArmeniaSouth AfricaSingaporeAntigua and BarbudaSlovak RepublicArgentinaGlobalAustraliaRomaniaAlbaniaRussiaNicaraguaAngolaSerbiaAlgeriaSan MarinoSaudi ArabiaAndorraMonacoMauritiusMexicoMoroccoMongoliaMontenegroNorth MacedoniaGibraltarGreeceGeorgiaGermanyGuernseyMaltaGulf Cooperation CouncilGreenlandMalaysiaGuatemalaNigeriaNewsNetherlands AntillesNew ZealandNorwayOECDHondurasHong Kong SARIndiaIndonesiaHungaryIcelandMyanmarIrelandNetherlandsIranMozambiqueIraqCubaCuraçaoCentral AmericaRwandaChileChadIndirect TaxG20Costa RicaCroatiaChinaColombiaLatviaFranceKuwaitLaosLithuaniaLuxembourgLebanonLiechtensteinDenmarkEcuadorCyprusCzech RepublicKenyaEuropean UnionFinlandKosovoEgyptEstoniaTunisiaBelizeTanzaniaBarbadosThailandBelgiumUnited States OutboundUnited NationsPuerto RicoAustriaSpainSri LankaAzerbaijanSouth KoreaSwitzerlandBahrainBangladeshTaiwanSwedenBahamasVenezuelaCanadaVietnamCayman IslandsUnited States InboundBoliviaUgandaBosnia and HerzegovinaTurkeyUnited Arab EmiratesBermudaBulgariaCambodiaUruguayUnited KingdomBrazilUkraineBritish Virgin IslandsAsia-PacificEuropeJurisdictions
wiseman-patrick-300x300.png
Patrick Wiseman
Reporter ITR
Contact
Patrick reports on indirect tax matters, BEPS, and related tax disputes. He is ITR’s main reporter on VAT, GST, customs, trade and the efforts to tax the digital economy, including digital services taxes
more across site & shared bottom lb ros

More from across our site

Direct Tax
mark carney.jpg
A taxing week: Carney’s Davos speech could inspire a challenge to US tax dominance
If Trump continues to poke the world’s ‘middle powers’ with a stick, he shouldn’t be surprised when they retaliate
Sam Sholli, February 06 2026
Direct Tax
Fair Tax Mark
This week in tax: Triodos Bank achieves Fair Tax Mark in industry first
The Netherlands-based bank was described as an ‘exemplar of total transparency’; in other news, Kirkland & Ellis made a senior tax hire in Dallas
Sam Sholli, February 06 2026
Direct Tax
Businessman putting a card with text code of ethics in the pocket
‘Spending time in a gentleman’s club’: CLG sacks CEO
Zion Adeoye, a tax specialist, had been suspended from the African law firm since October over misconduct allegations
Sam Sholli, February 05 2026
Direct Tax
Close up shake hands, Considering buying a home, investing in real estate. Broker signs a sales agreement. agent, lease agreement, successful deal.
Ryan continues acquisition drive with Scottish property tax firm buyout
The deal establishes Ryan’s property tax presence in Scotland and expands its ability to serve clients with complex commercial property portfolios across the UK, the firm said
Tom Baker, February 05 2026
Indirect Tax
US India
This month in indirect tax: US and India strike trade deal, tariffs reduced
Trump announced he will cut tariffs after India agreed to stop buying Russian oil; in other news, more than 300 delegates gathered at the OECD to discuss VAT fraud prevention
Sam Sholli, February 04 2026
Transfer Pricing
OECD
Experienced MAP jurisdictions should develop TP experts: OECD
Taxpayers should support the MAP process by sharing accurate information early on and maintaining open communication with the competent authorities, the OECD also said
Sam Sholli, February 03 2026
Direct Tax
kpmg.jpg
KPMG launches tax AI programme, unveils Duke Energy as participant
The Fortune 150 energy multinational is among more than 12 companies participating in the initiative, which ‘helps tax teams put generative AI to work’
Tom Baker, February 03 2026
Direct Tax
India litigation
Indian court reinforces physical presence as cornerstone of service PE
The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals
Karanjot Singh Khurana, February 03 2026
Direct Tax
Business process management and workflow automation diagram with
International tax outlook 2026: digitalisation, AI acceleration, and ongoing fragmentation
User-friendly digital tax filing systems, transformative AI deployment, and the continued proliferation of DSTs will define 2026, writes Ascoria’s Neil Kelley
Neil Kelley, February 02 2026
Direct Tax
Photo merge template.png
HMRC engagement over R&D claims has ‘incrementally improved’: ForrestBrown advisers
Case workers are ‘still not great’ but are making fewer enquiries, making the right decision more often and are more open to calls, ITR has heard
Sam Sholli, February 02 2026
Gift this article