The U.S. Congressional Research Services (CRS) has published a report dated 1 April 2024 that provides a comparison of OECD Pillar 1 and Digital Services Taxes. The report summary is as follows:
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The OECD/G20 Pillar 1 and Digital Services Taxes: A Comparison
If Congress chooses not to adopt Pillar 1 of the OECD/G20 proposal to allocate some taxing rights to market countries, digital services taxes (DSTs) will likely continue and proliferate. DSTs are taxes imposed by other countries o…