The Trump Administration has reportedly warned the United Kingdom that the U.S. will not enter into a free-trade agreement if the UK does not cancel plans to introduce a Digital Services Tax (DST). The UK DST (and any such DST) is also opposed by members of the U.S. Congress. The UK DST is currently planned to be introduced from April 2020 at a rate of 2% on the revenues of search engines, social media platforms, and online marketplaces that derive value from UK users. These businesses will be liable to DST when the group’s worldwide revenue from these digital activities...