what is a digital services tax 
a digital services tax dst is a tax imposed by certain countries on the revenues of large multinational companies offering goods or services online as of october 2023 38 countries around the world had either enacted or were considering dsts they include austria with a 5 tax france 3 tax italy 3 tax spain 3 tax and the u k 2 tax 7 at the same time the organisation for economic co operation and development oecd has been working on an international agreement that would provide for taxing these companies and distributing the proceeds among the various nations eliminating the need for separate unilateral dsts 8