Digital services taxes (DSTs) :

Lowry, Sean,

Digital services taxes (DSTs) : policy and economic analysis / Sean Lowry. - [Library of Congress public edition]. - 1 online resource. - Report / Congressional Research Service ; R45532 . - CRS report ; R45532. .

The CRS report home page provides access to all versions published since 2018 in accordance with P.L. 115-141. CRDP Program record.

Report includes bibliographical references.

2019230239


Electronic commerce--Taxation--European Union countries.
International business enterprises--Taxation.
Corporations--Taxation--Government policy.
Electronic commerce--Taxation--Economic aspects.


United States--Commercial policy.

0807-A-07 (online)

LC 14.23:R 45532/
logopucpr-y-vive

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