The Austrian Presidency of the Council of the European Union is continuing its work on the proposal to tax gross income from the activities of digital platforms at a rate of 3% ('digital services tax' or DST). On Friday 16 November, it submitted two options for discussion amongst national experts in order for the French proposal for a "reverse sunset clause" aimed at winning Germany's support to be realised in the text (see EUROPE 12131).
On Tuesday, German Chancellor Angela Merkel...