This Conference aims to discuss the opportunities and challenges related to Digital Services Taxes (DSTs). It focuses on the underlying policy rationale of DSTs, their main design features, differences and similarities between selected countries, and compatibility with existing legal frameworks. The Conference aims to analyse whether DSTs, in their current or in an improved version, could become a fair and workable solution which countries could multilateral rely on to capture the value that digital businesses extract from users’ data and contributions.

Day 1 of the conference opens with a keynote on the evolution of the internet and the data economy.
Following the keynote, two panels will take place:
• Panel 1 (The Value of Users’ Data in Digital Business Models) will examine the role of users’ data and its economic implications. It will explore whether users’ data hold measurable economic value and examine existing methodologies to do that.
• Panel 2 (Comparative Analysis of DSTs Worldwide) will analyse existing DSTs across different jurisdictions, highlighting their similarities and differences. Key aspects covered include the rationale, scope, tax base, rates, and sourcing rules.
Day 2 of the conference begins with a brief recap of Day 1 discussions, followed by three additional panels:
• Panel 3 (Policy and Operational Challenges of DSTs) will focus on the advantages and disadvantages of DSTs, addressing their policy implications and practical implementation challenges.
• Panel 4 (Compatibility of DSTs with International Standards) will evaluate DSTs in the context of international trade law, double tax treaties, and the EU legal framework.
• Panel 5 (Policy options going forward) explores policy options to the tax challenges posed by the digital economy, considering the feasibility of a coordinated DST versus alternative measures such as Pillar 1 Amount A, Article 12B/12AA of the UN Model, and other emerging frameworks.