Work on the proposal to tax 3% on gross income from digital platform activities ('digital services tax’ or DST) is entering a decisive phase.
A new compromise text was submitted for discussion to the Member States' ambassadors to the EU (Coreper) on Wednesday 28 November, in order to prepare for the crucial ECOFIN Council meeting on Tuesday 4 December.
In a note dated 23 November, the Austrian Presidency of the Council of the European Union acknowledges that at this stage ‘a number...