15 October 2020 
Andrea Marshall, Tax Specialist
Thanks to Alison Ambrose from Deloitte for this email, following her Tax Conference session on India.
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During my session yesterday on digital service taxes and the Indian equalisation levy I mentioned the Deloitte Atlas DST tool. As requested I have provided some details in this email about the tool for the BUFDG discussion board:
In the context of a number of unilateral Digital Services Taxes (‘DST’s’) being implemented around the world, Deloitte have created an online portal which provides a high level summary of these measures as they are introduced. This portal is called Tax Atlas - DST.
By way of overview, the portal provides information concerning the implementation of various DSTs worldwide. These DSTs comprise taxes which are applied to gross revenues arising from digital activities and which generally do not permit relief for related costs and expenses. They do not include taxes which are commonly regarded as an indirect tax.
The information contained in the portal provides, for each DST, details of the current status of the DST, relevant thresholds and a high level scope of the local legislation.
There are three main features of the portal comprising the following:
• An interactive map – which highlights the implementation status in different countries;
• A country summary – providing key details for each DST; and
• A timeline – providing updates on DST changes being made or proposed.
The material provided in the portal is general in nature and is intended purely for information purposes and is not meant to take the place of bespoke advice. It goes without saying that professional advice should be obtained before acting on any of the summaries provided.
If this would be of interest to any of your members, please contact me.
