數位經濟帶動跨境數位電商發展，在全球創造可觀經濟收益，惟商業營運模式改變所伴隨問題係國際稅制的流失。過往公司需於當地國家設立固定營業場所，以利該國課徵公司稅收。相對地，跨境電商以線上創造價值為營運模式，基本上未在當地設有實體據點，但其透過該國用戶參與電商平台創造經濟價值，市場地國應有權對該電商進行課稅。實際上既有稅制使該國無法對該跨境數位電商課徵應有稅收，無法反映新興商業模式所得利潤之應課稅額，造成實體商店與跨境電商間產生課稅落差。
OECD自2015年開始提出一系列行動方案解決上述數位經濟稅務議題，自稅基移轉及利潤侵蝕方案到2021年所提出之雙柱提案，國際間仍在協調以達成共識。國際稅制改革帶動歐盟與各國先行草擬數位稅，進而以單邊數位稅形式進行課徵，自2019年起有許多國家已陸續實施數位稅制度，例如：英國、法國、印度等國家。歐盟與各國數位稅之共通性為設立公司高額收益之免稅門檻，在此規制下，大部分須繳納數位稅之公司為美國大型跨境電商，因此激起美國反彈，認為數位稅制度為對美國公司之歧視，有違反國際經貿法之虞，繼而在2019年底對於已施行數位稅國家進行301條款審查。於此同時，國際數位稅制協商仍在持續進行，國際數位稅制度最終能重新統一修正？抑或是單邊數位稅制仍會持續進行？為本文探討議題。
本文以數位稅為主軸，介紹數位稅形成背景、國際對數位經濟課稅發展進程與各國數位稅內容，並對各該數位稅內容加以評析，進一步以國際經貿法角度討論數位稅制度針對美國大型跨境電商所產生之歧視，最後分析國際局勢，回歸台灣之觀點剖析數位稅與數位經濟課稅改革趨勢，預測未來數位稅發展。

In the era of digitalization, the cross-border e-commerce prospers as profits mainly rely on technology dividends in Industry 4.0. With the changes of the business model, the core issue relies on the erosion international tax base. Governments make business profits taxable through the permanent establishment of enterprises in the tax rules before. In contrast, cross-border e-commerce companies generate value via digital platforms; therefore, the local office cannot make them pay tax under the rules mentioned. The market place must be the tax jurisdiction where reflects the creation of profits from users. Nevertheless, the present tax rules do not reflect the taxable amounts of profits made by e-commerce companies. In order to reach equivalence taxation, the international tax should be reformed and reallocate the tax among e-commerce companies and physical stores.
OECD launched a series of Actions to tackle the taxation of digital economy since 2015. From Base Erosion and Profit Shifting (BEPS) 1.0 to 2.0 in 2021, international negotiation continues to reach the agreement of the tax reform. The international tax reform affected the EU and some countries enact their own unilateral digital tax regulations. There is a great deal of countries successively tax digital economy, such as UK, France, Indian. The common feature of international and unilateral digital service tax (DST) is the threshold of high revenue which results in catching most of the US big techs. As a result, US government vehemently opposed the DST announcing that DST arbitrarily discriminates US big techs and investigated on countries implementing DST under section 301. In the future, that the international tax will be completely reformed or the unilateral DST will progress is the issue elaborated in this paper.
This dissertation focuses on the digital tax issue starting with the background of DST, international taxation progress, and unilateral DST contents along with critics. Furthermore, this article illustrates DST debates from international economy law perspective and how would US do for tit-for-tat international retaliation. Finally, the DST analysis conclude with examining the pros and cons of enforcing DST from Taiwan society to predict the future of DST.

第壹章 、緒論 1
第一節 、研究動機 1
第二節 、文獻回顧與探討 3
第三節 、研究途徑與研究方法 6
第四節 、研究架構與研究限制 7
第五節 、研究目標 10
第貳章 、跨境電商課稅之各國實務發展 11
第一節 、跨境電商數位營業模式對稅制之挑戰 11
第一項 、跨境電商數位經濟營運模式與數位稅發展 11
第二項 、數位稅議題對國際經貿法律制度衝擊 15
第二節 、各國跨境電商課稅內容探討 17
第一項 、法國數位稅 17
第二項 、英國數位稅 20
第三項 、印度均等稅 22
第四項 、美國銷售稅與數位廣告稅改革 24
第五項 、我國電子商務課稅 25
第三節 、小結－跨境電商課稅之困境與展望 28
第參章 、跨境電商課稅制度發展與國際貿易法議題：以法國數位稅為例 31
第一節 、法國數位稅與國際貿易法之交匯－服務貿易總協定與研析法國數位稅規制 31
第二節 、國民待遇與最惠國待遇原則審查法國數位稅 33
第一項 、國民待遇原則 33
第二項 、最惠國待遇原則 40
第三項 、一般例外條款檢討 41
第三節 、小結－法國數位稅通過不歧視原則檢驗？ 45
第肆章 、數位經濟之國際課稅制度改革 47
第一節 、國際數位稅制改革現況 47
第一項 、OECD數位經濟挑戰計畫 47
第二項 、歐盟數位服務稅 48
第三項 、OECD雙柱提案 51
第二節 、小結－國際數位稅改革現況與趨勢 53
第伍章 、數位稅與國際稅制改革風潮剖析國際趨勢與台灣因應策略 55
第一節 、國際數位稅未來趨勢與影響 55
第一項 、國際經貿局勢預測 55
第二項 、數位稅與自由貿易協定之研析 58
第二節 、台灣因應數位稅與雙柱提案之觀點分析 60
第一項 、政府改革建議 60
第二項 、台灣企業發展觀點 64
第陸章 、結論、建議與未來研究方向 68
第一節 、結論與建議 68
第二節 、未來研究方向 70
參考文獻 74
一、 中文文獻 74
二、 英文文獻 78 

一、 中文文獻
書籍
陳清秀（2021），《國際稅法》，五版，臺北：元照出版有限公司。
陳銘洋（2019），《法政策學》，二版，臺北：元照出版有限公司。
葛克昌、柯格鐘、李雅晶、包文凱、王瑀璇 、葉珮穎、賴意婷、黃茂榮、黃士洲、張永明、陳清秀、曾博昇、藍元駿 、吳德豐、黃源浩、陳衍任、邱晨、蔡孟彥、黃俊杰、紀和均、謝如蘭、Matthias Wetzel 、陳汶津著，黃茂榮、葛克昌、陳清秀編（2021），《BEPS行動方案與國際稅法》，臺北：元照出版有限公司。
羅昌發（2010），《國際貿易法》，二版，臺北：元照出版有限公司。
Brian J. Arnold、Michael J. Mclntyre（著），藍元駿（譯）（2018），《國際租稅入門》，臺北：五南圖書出版股份有限公司。
期刊文章
王煜翔（2018），〈川普政府對中國大陸發動「301調查」之WTO爭議問題〉， 《經濟前瞻》，第177期，頁92-96。
李姿瑩（2021），〈歐盟數位服務法草案簡介與其對國內平台規範之借鏡〉，《科技法律透析》，第33卷第6期，頁15-22。
周霈翎（2020），〈擋不住的數位稅〉，《會計研究月刊》，第414卷，頁64-68。
林燕婕（2019），〈數位稅初探－由歐盟新制談數位化經濟各國稅制改革〉，《科技法律透析》，第31卷第12期，頁56-71。
胡林（2019），〈假新聞Out＋數位稅上線：數位監管潮來了，科技巨人跛腳？〉，《財團法人中國生產力中心》，總號：760，頁14-17。
張安潔編譯（2018），〈簡介歐盟「數問經濟公平稅指令草案」〉，《經貿法訊》，第223期，頁25-31。
張騰元（2020），〈試析印度課徵境外電商均等稅與GATS國民待遇之合致性〉，《國際經貿法訊》，第270期，頁1-7。
陳衍任（2019），〈國際稅法在「數位經濟」面臨的衝擊與挑戰：評「BEPS第1號行動方案」對我國跨境電商課稅制度的影響〉，《臺大法學論叢》，第48卷1期，頁263-327。
陳衍任（2020），〈數位經濟的稅捐課徵：國際趨勢與挑戰〉，《台灣經濟論衡》，第18期，頁62-66。
陳清秀（2016），〈稅基侵蝕與利潤轉移（BEPS）初探－OECD 行動方案簡介〉，第2331期，頁13-23。
彭心儀（2007），〈全球化與多元價值論WTO公共道德例外條款〉，《國立臺灣大學法學論叢》，第36:2期，頁187-191。
曾博昇（2018），〈數位化商業模式國際課稅新趨勢－淺談OECD、歐盟與台灣發展〉，《月旦會計實務研究》，第5期，頁19-24。
曾博昇（2019），〈從數位稅的課稅趨勢、大數據查核、經濟實質要求、境外資金回台專法談國際租稅治理新方向〉，《財稅法令半月刊》，第42 卷第14 期，頁34-42。
曾博昇（2021），〈臺資企業應如何因應全球數位課稅方案及最低稅負制？〉，《月旦會計財稅實務評釋》，第19期，頁8-15。
黃士洲（2019），〈數位服務稅的國際概況－英國、印度與美國〉，《會計研究月刊》，第404期，頁48-53。
黃士洲（2019），〈數位服務稅的國際概況－歐盟方案〉，《會計研究月刊》，第403期，頁96-101。
黃士洲（2020），〈特別企劃世界重新上線前臺灣數位稅政策布局契機〉，《會計研究月刊》，第414期，2020年5月，頁74-81。
賈棕凱（2020），〈從法國數位稅看我國電商稅〉，《經貿法訊第223期》，頁24-30。
賈棕凱（2020），〈從美國301調查報告比較法國與台灣數位服務稅制度〉，《月旦財稅實務釋評 》，第6期，頁14-23。
劉徑綸（2021），〈歐盟數位服務法與數位市場法草案初探〉，《科技法律透析》，第33卷第3期，頁51-58。
簡銀瑩、黃士洲（2021），〈全球數位稅與最低稅負制的立法內容與趨勢－國際與臺商觀點〉，《會計研究月刊》，第403期，頁46-53。
魏馬哲（2021），謝如蘭譯，〈歐盟數位服務稅最新發展現況〉，《月旦會計實務研究》，第47卷，頁13-22。
網路資料
工商時報，企業稅務治理 是實踐ESG責任的重要一環，https://view.ctee.com.tw/business/30121.html。
中央通訊社，全球兩大稅改2023上路 172家上市櫃公司稅負恐增，https://www.cna.com.tw/news/afe/202111130140.aspx。
台灣資誠聯合會計師事務所，數位經濟課稅及全球最低稅負制即將實施台資企業應審慎因應，https://www.pwc.tw/zh/news/press-release/press-20211103.html。
台灣資誠聯合會計師事務所，歐盟擬課數位稅：企業宜關注數位化商業模式新課稅趨勢，https://www.pwc.tw/zh/news/press-release/press-20180322.html。
立法院第 10 屆第 4 會期 財政委員會第 12 次全體委員會議，「全球企業最低稅負制與我國因應之規劃與措施」專題報告，https://misq.ly.gov.tw/MISQ/docu/MISQ3006/uploadFiles/2021111225/11177203017174112003.pdf。
安永台灣，BEPS 2.0 兩大支柱更新影響 臺商應檢視營運狀況考量供應鏈、控股架構，https://www.ey.com/zh_tw/news/2022/02/ey-taiwan-news-release-2022-02-16。
安侯建業，BEPS 2.0最新動態：OECD第一支柱，可能延遲實施！，https://home.kpmg/tw/zh/home/media/press-releases/2022/05/the-latest-update-from-beps20.html
行政院財政部，行政院核定營利事業CFC制度自112年度施行，https://www.mof.gov.tw/singlehtml/384fb3077bb349ea973e7fc6f13b6974?cntId=0bd3ea884623476fb07b033c57601eab。
行政院新聞傳播處，修正《產業創新條例》—延長租稅優惠10年，https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/bf661b65-7c6c-4d1d-8234-73498587267f。
李淳，數位貿易時代台灣準備好了嗎，中華經濟研究院，https://www.cier.edu.tw/news/detail/49199。
財政部賦稅署及5區國稅局110年度單位預算評估報告，七、全球性「數位經濟稅」恐將改變各國課稅權之分配型態，允宜掌握數位經濟稅之國際發展趨勢，以便及早擬定因應策略， https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=44113&pid=202383。
莊弘伃，歐盟數位稅相關問題評析， https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=6590&pid=205764。
陳在方，服務貿易規範與資料在地化措施之衝突與調和，https://www.grb.gov.tw/search/planDetail?id=13338191。
陳國樑，三環馬戲的全球稅改，聯合新聞網，http://www.obu.com.tw/news_02_20220107.php 。
陳國樑，全球稅改的兩支柱大戲，聯合新聞網，https://udn.com/news/story/121739/5997543 。
黃禾田 ，131個OECD成員簽署聯合聲明，同意取消課徵數位服務稅與導入全球最低企業稅負， https://web.wtocenter.org.tw/Page.aspx?pid=358875&nid=331。
經濟日報，最低稅負調高恐衝擊中小企業，https://money.udn.com/money/story/6710/5907087?from=edn_hotestlist_storybottom。
資誠聯合會計師，全球最低稅制 影響集團未來稅務遵循成本，https://www.pwc.tw/zh/news/press-release/press-20210618.html。
資誠聯合會計師，從數位稅的課稅趨勢、大數據查核、經濟實質要求、境外資金回台專法談國際租稅治理方向，https://www.pwc.tw/zh/beps/assets/pwc-article-210.pdf。
靖心慈，多國籍公司稅收架構改革和歐盟應對的準備， https://web.wtocenter.org.tw/Mobile/page.aspx?pid=358868&nid=126。
戴慧，中國發展觀察，https://cdo.develpress.com/?p=11708。
聯合新聞網，全球稅改後年上路 台灣恐成孤兒， https://udn.com/news/story/7238/5840533。
二、 英文文獻
Books and Reports
Elliffe, Craig, Taxing the Digital Economy: Theory, Policy and Practice, Cambridge University (2021).
Lester, Simon, Mercurio, Bryan & Davies, Arwel, World Trade Law, Text, Materials and Commentary (3rd ed, Hart Publishing 2018).
Nogueira, J.F. Pinto, The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo (2019).
Peng, Shin-yi, Digital Trade, D. McRae, R. Neufeld and I. Van Damme (eds) , The Oxford Handbook of International Trade Law, Chapter 29 (2nd ed, Oxford University Press, 2020).
Willemyns, Ines, Digital Services in International Trade Law, Cambridge: Cambridge University Press (2021).
Periodicals
Abendin, Simon, and Duan, Pingfang, Global E-Commerce Talks at the WTO: Positions on Selected Issues of the United States, European Union, China, and Japan, 20(5) World Trade Review (2021).
Asen, Elke, What European OECD Countries Are Doing about Digital Services Taxes, Tax Foundation (2021).
Avi-Yonah, Reuven, and Fishbien, Nir, The Digital Consumption Tax, 48(5) Intertax, 538-543 (2020).
Carmo, Marta, Double Taxation Agreements and the Principle of Non-Discrimination, International Trade Law, 3(3) RJLB at 928–929 (2017).
Delimatsis, Panagiotis, and Hoekman, Bernard, National Tax Regulation, Voluntary International Standards, and the GATS: Argentina–Financial Services, World 17(2) Trade Review, 265-290 (2018).
Forsgren, Chris, Song, Sixian, and Horváth, Dora, Digital Services Taxes: Do They Comply with International Tax, Trade, and EU Law?, Tax Foundation (2020).
Haslehner, Werner, EU and WTO Law Limits on Digital Business Taxation, Tax and the Digital Economy Challenges and Proposals for Reform 25 at 45, Kluwer Law International BV (2019).
Janow, Merit, and Mavroidis, Petros, Digital Trade, E-Commerce, the WTO and Regional Frameworks, 18(S1) World Trade Review (2019).
Lacey, Simon, Reality Check: The lack of consensus on new trade rules to govern the digital economy, 54(2) Journal of World Trade, 199-218 (2020).
Lips, Wouter, The EU Commission’s digital tax proposals and its cross-platform impact in the EU and the OECD, Journal of European Integration (2019).
Mason, Ruth, and Parada,Leopoldo, Digital Battlefront in the Tax Wars, Tax Notes International (2018).
Masonthe, Ruth, Transformation of International Tax, American Journal of International Law (2020).
Mavroidis, Petros, And You Put the Load Right on Me: Digital Taxes, 12(1) Tax Discrimination and Trade in Services, Trade, Law and Development (2020).
Mitchell, Andrew, Voon, Tania, and Hepburn, Jarrod, Taxing Tech: Risks of an Australian Digital Services Tax Under International Economic Law, 1 Melbourne 1Journal of International Law 20, 88-124 (2019).
Noonan, Chris, and Plekhanova, Victoria, Taxation of Digital Services Under Trade Agreements, 23 Journal of International Economic Law, 1015-1039 (2020).
Okanga, Okanga Ogbu,, Testing for Consistency: Certain Digital Tax Measures and WTO Non-Discrimination, 55 (1) Journal of World Trade, 101-126 (2021).
Pinto Nogueira, João Félix and Pistone, Pasquale and Turina, Alessandro, Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy, Journal Articles & Opinion Pieces IBFD, Intl. Tax Stud. 3 (2021).
Pirlot, Alice, and Culot, Henri, When International Trade Law Meets Tax Policy: The Example of Digital Services Taxes, 55(6) Journal of World Trade, 895-920 (2021).
Sábo, Jozef, Taxation of Digital Services from International Tax Law Perspective, Financial Law Review (2020).
States News Service, Digital Services Taxes: Do They Comply With International Tax, Trade, And EU Law?, States News Service (2020).
Tsai, Chang-hsien, Regulatory Competition and the World Bank’s Doing Business Reports: Taiwan’s Liberalization of the Minimum Capital Requirement for Incorporation as an Example, 13 National Taiwan University Law Review, 239-276 (2018).
Internet Sources
All The Research, Global Cross-Border E-commerce Market - Segment Analysis, Opportunity Assessment, Competitive Intelligence, Industry Outlook 2016-2026, https://www.alltheresearch.com/report/429/global-cross-border-e-commerce-market.
BBC News, France passes tax on tech giants despite US threats, https://www.bbc.com/news/world-europe-48947922.
Bloomberg Tax, Colin Wilhelm, U.S. Retaliation Still Looms in French Digital Tax Talks, https://news.bloombergtax.com/daily-tax-report/u-s-retaliation-still-looms-in-french-digital-tax-talks.
Bloomberg Tax, Digital Services Tax: Why the World is Watching, https://news.bloombergtax.com/daily-tax-report/digital-services-tax-why-the-world-is-watching.
Bloomberg Tax, US to probe ‘Google tax’ among levies, The Economic Times, https://economictimes.indiatimes.com/news/economy/foreign-trade/us-to-probe-google-tax-among-levies/articleshow/76187094.cms?from=mdr.
Brady, Crapo rip Biden administration for digital tax deal, Inside U.S. Trade, https://insidetrade.com/daily-news/brady-crapo-rip-biden-administration-digital-tax-deal.
European Commission, Proposal for a Council Directive Laying down Rules relating to the Corporate Taxation of a Significant Digital Presence, COM (2018) 147 final (2018) [EC Council Directive]; United Kingdom Finance Act 2015, c. 11, https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52018PC0147.
European Commission, Taxing the digital economy New developments and the way forward, https://www.europarl.europa.eu/RegData/etudes/BRIE/2021/698761/EPRS_BRI(2021)698761_EN.pdf.
Fair Tax, Silicon Six End the decade with 100 billion global tax gap, https://fairtaxmark.net/supporters/silicon-six-end-the-decade-with-100-billion-tax-shortfall/.
Finshots, An explainer on India's digital tax revenues, https://finshots.in/archive/indias-digital-tax/.
Forbes, Tech Companies To Be Hit With Multiple New Taxes, https://www.forbes.com/sites/oliverwilliams1/2021/04/08/tech-companies-to-be-hit-with-multiple-new-taxes/?sh=4b23ad13222e.
Global VAT Compliance, Switzerland: Approval of 4% tax on streaming services referred to as ‘Lex Netflix’, https://www.globalvatcompliance.com/globalvatnews/switzerland-lex-netflix/.
Iain Sandford & Weiwei Zhang, Tax, trade rules and the digital economy, https://www.internationaltaxreport.com/corporate-taxes/tax-trade-rules-and-the-digital-economy-145997.htm.
Iain Sandford & Weiwei Zhang, Tax, trade rules and the digital economy, https://www.internationaltaxreport.com/corporate-taxes/tax-trade-rules-and-the-digital-economy-145997.htm.
Information Technology and Innovation Foundation, Digital Services Taxes: A Bad Idea Whose Time Should Never Come, https://itif.org/publications/2019/05/13/digital-services-taxes-bad-idea-whose-time-should-never-come.
Inside U.S. Trade, EU eyes digital tax for revenue in proposed bulked-up budget to address crisis, https://insidetrade.com/daily-news/eu-eyes-digital-tax-revenue-proposed-bulked-budget-address-crisis.
Inside U.S. Trade, EU Parliament endorses new digital tax nexus, backing parts of an OECD framework, https://insidetrade.com/daily-news/eu-parliament-endorses-new-digital-tax-nexus-backing-parts-oecd-framework.
Inside U.S. Trade, G20 finance ministers call for OECD digital tax solution by mid-2021, https://insidetrade.com/daily-news/g20-finance-ministers-call-oecd-digital-tax-solution-mid-2021.
Inside U.S. Trade, Grassley, Wyden tell Mnuchin to consider doubling French taxes in response to digital tax, https://insidetrade.com/daily-news/grassley-wyden-tell-mnuchin-consider-doubling-french-taxes-response-digital-tax.
Inside U.S. Trade, Key divides in OECD digital tax talks likely won’t be addressed this year, https://insidetrade.com/daily-news/key-divides-oecd-digital-tax-talks-likely-won’t-be-addressed-year.
Inside U.S. Trade, U.S. groups claim European digital tax proposals violate GATS commitments, https://insidetrade.com/daily-news/us-groups-claim-european-digital-tax-proposals-violate-gats-commitments.
Linklaters, International Tax Round-up - October 2021, https://lpscdn.linklaters.com/-/media/files/document-store/pdf/germany/2021/october/october_2021_international_tax_round_up_pdf.ashx?rev=1d56ab43-4d06-4d1a-b9ba-b549163fac33&extension=pdf.
Linklaters, Trade Law Analysis of EU’s Digital Tax Proposal, https://www.linklaters.com/en/insights/blogs/tradelinks/trade-law-analysis-of-eus-digital-tax-proposal.
Multinational Group Tax & Transfer Pricing News, Digital taxes should remain for companies outside Pillar 1, BEPS Monitoring Group says, https://mnetax.com/digital-taxes-should-remain-for-companies-outside-pillar-1-beps-monitoring-group-says-45875.
Multinational Group Tax & Transfer Pricing News, India and US agree on transition from India’s ‘equalization levy’ digital tax, https://mnetax.com/india-and-us-agree-on-transition-from-indias-equalization-levy-digital-tax-46299.
Multinational Group Tax & Transfer Pricing News, UN Committee of Experts approves new digital tax article for model treaty, https://mnetax.com/un-tax-committee-approves-new-digital-tax-43504.
OECD, Action 1 Tax Challenges Arising from Digitalisation, https://www.oecd.org/tax/beps/beps-actions/action1/.
OECD, Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report, https://www.oecd.org/tax/beps/addressing-the-tax-challenges-of-the-digital-economy-action-1-2015-final-report-9789264241046-en.htm.
OECD, Addressing the Tax Challenges of the Digitalisation of the Economy – Policy Note, As approved by the Inclusive Framework on BEPS on 23 January 2019, https://www.oecd.org/tax/beps/policy-note-beps-inclusive-framework-addressing-tax-challenges-digitalisation.pdf.
OECD, Background Brief, Inclusive Framework on BEPS, https://www.oecd.org/tax/beps/background-brief-inclusive-framework-for-beps-implementation.pdf.
OECD, International community renews commitment to address tax challenges from digitalisation of the economy, https://www.oecd.org/tax/beps/international-community-renews-commitment-to-address-tax-challenges-from-digitalisation-of-the-economy.htm.
OECD, Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.pdf.
OECD, Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint, Office of the United States Trade Representative, Section 301 – Digital Services Taxes, https://ustr.gov/issue-areas/enforcement/section-301-investigations/section-301-digital-services-taxes.
Politico, Trump goes global with tariff threat over digital services tax, https://www.politico.com/newsletters/morning-trade/2020/06/03/trump-goes-global-with-tariff-threat-over-digital-services-tax-788178.
Rebecca Christie, Taxing Big Tech, https://www.imf.org/external/pubs/ft/fandd/2021/03/pdf/taxing-big-tech-and-the-future-of-digital-services-tax-christie.pdf.
Rediff.com, Google tax in line with WTO rules: Govt, https://www.rediff.com/business/report/google-tax-in-line-with-wto-rules-govt/20200717.htm.
Roll Call, US confronts ‘digital dagger’ from overseas aimed at top tech companies, https://www.rollcall.com/2021/04/06/u-s-confronts-digital-dagger-from-overseas-aimed-at-top-tech-companies/.
The Guardian, Osborne’s ‘Google tax’ on overseas profits now raises zero revenue, Treasury reveals, https://www.theguardian.com/politics/2021/oct/31/osbornes-google-tax-on-overseas-profits-now-raises-zero-revenue-treasury-reveals.
USTR, U.S. to ‘examine all options’ if Canada imposes a digital services tax, Inside U.S. Trade, https://insidetrade.com/daily-news/ustr-us-‘examine-all-options’-if-canada-imposes-digital-services-tax.
World Economic Forum, Digital Services Trade and Taxation Business Survey, 17, https://www3.weforum.org/docs/WEF_Digital_Trade_in_Services_and_Taxation_2021.pdf.
Zebra, France: Tax on Digital Services – GAFA Tax, https://www.zedra.com/news-events/news/france-tax-on-digital-services-gafa-tax/.