The OECD has published the comments received on the Draft Multilateral Convention (MLC) Provisions on Digital Services Taxes (DSTs) and other Relevant Similar Measures. The draft MLC provisions reflect the commitments with respect to the removal of all existing DSTs and other relevant similar measures and the standstill of future measures as part of Pillar One.
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Tax challenges arising from digitalisation: Public comments received on the draft Multilateral Convention provisions on digi…