According to recent reports, the Czech Ministry of Finance is finalizing plans for the introduction of a digital services tax (DST), which will target large digital MNEs including Facebook and Google. The scope and rate of the tax are to be finalized within a month and will likely be in line with DSTs being introduced by other EU Member States, such as Austria and France, which are targeting digital MNEs with global revenue of EUR 750 million with DST rates of 5% and 3%, respectively. The Czech DST is intended to be implemented from 2020 and is to be a...