According to recent reports, Israel's Ministry of Finance and the Israel Tax Authority are considering options for the taxation of large digital MNEs such as Facebook and Google in order to fill budget gaps. One option being considered is the introduction of a 3% to 5% tax on revenue that would be modeled on the digital services tax (DST) being implemented in France. The French DST includes a 3% tax on the revenue of large digital companies from targeted online advertising, the sale of collec…