The Deductibility of DSTs in Ireland: Some Clarity at Last

DSTs are generally levied on gross revenues generated from the provision of specific digital services to users in a territory, irrespective of the tax residence of the digital service provider. They present several challenges for taxpayers. For instance, they can be structured differently across jurisdictions, and the introducing jurisdiction will likely argue that its DST is not a covered tax for tax treaty purposes.  Read More>

This article first appeared on Tax Notes, to access it here follow this link.