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Austria to Implement Digital Services Tax Unilaterally

03 January 2019

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Proposed Changes

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Austria

The Austrian government is reportedly planning to introduce its own domestic digital services tax (DST) based on the proposed directive for an interim 3% DST at the level of the EU. The domestic plans follow the end of the Austrian Presidency of the Council of the European Union on 31 December 2018, during which Austria attempted to achieve consensus on an EU-wide DTS but was ultimately unsuccessful. Additional details of Austria planned DST will be published once available.