Public debate
In the meantime, several countries led first by the European Union have begun to propose and implement digital services taxes (DSTs) which have a number of aims: to raise tax revenues; to put pressure on other countries – particular the United States – to reach an agreement; and, arguably, to create a level playing field until the OECD/G20 framework reaches an agreement or comes into force. Public debate in many countries has asked whether Big Tech companies are paying too little tax.