This study assesses the compatibility of the EU's proposal on a Digital Service Tax with EU and WTO law.In the author's view, the European Commission's proposal for a DST is compliant with WTO law. The same cannot be said regarding EU law. In fact, the proposal raises several issues concerning...

This article aims to do a comprehensive analysis of the compatibility of the EU Commission's proposal on a Digital Services Tax with the European Union and WTO Law.The DST aims to answer concerns expressed by many EU citizens that were further amplified by non-governmental organizations and the...