Italian Digital Service Tax: Will the Sunset Clause Never Apply?

Journal
Italy
International Transfer Pricing Journal 2025 (Volume 32), No. 4
The article explores Italy’s Digital Services Tax (DST), introduced as a unilateral interim measure in response to the challenges of taxing the digital economy in the absence of global consensus. The authors question whether the DST’s “temporary” nature will persist, given the slow implementation of the OECD’s Pillar One and the continued reliance on DSTs across multiple jurisdictions.