OECD Seeks Comments on Multilateral Convention Provisions on Digital Service Taxes (Corrected)

The Organization for Economic Co-operation and Development (OECD) Dec. 20 opened a consultation on draft Multilateral Convention (MLC) provisions for Digital Services Taxes (DSTs) and other relevant similar measures. The draft measures include: 1) an obligation to withdraw the measures listed in an Annex to the MLC and stop applying them to any company; (2) definitions of the measures the parties to the MLC will commit to not enacting in the future; and (3) a mechanism that will eliminate Amount A allocations if this commitment is breached. Comments are due Jan. 20. [France, Organization for Economic Co-operation and Development, 12/20/22] ...