The Digital Services Tax (DST) is a levy imposed on digital companies for their online activities within a particular jurisdiction. This tax targets revenue generated from digital services such as online advertising, digital marketplaces, and data transmission. Designed to address the challenge of taxing digital businesses operating across borders, DST aims to ensure that these companies contribute their fair share to the tax system in countries where they derive profits, regardless of their physical presence. The implementation of DST has sparked debates and discussions among policymakers, businesses, and international organizations regarding its effectiveness, potential impacts on innovation, and the need for international cooperation to develop a unified approach to taxing the digital economy.
