home/actions/themes/digital-services-tax-pillar1-alignment

Digital Services Tax and OECD Pillar 1 tax-alignment architecture

National digital services taxes (DSTs), equalisation levies, and diverted-profits charges enacted as transitional measures pending OECD Pillar 1 multilateral settlement, and their subsequent modification, repeal, or US-trade-pressure-driven rescission. Covers both the levying-jurisdiction lifecycle (enact → commit to remove → implement repeal) and the bilateral US Section 301 pressure architecture that is accelerating unwinds in jurisdictions such as Canada. Distinct from the digital-sovereignty theme (which covers data-localization and platform regulation) and from the post-2024 US trade reset (which covers broad tariff architecture).

3 actionspeak severity 4· 3 sectors· 3 issuers· avg sev 3.0· span 17mo

view:default · timeline + chronology retaliation forecast

Severity over time — theme regime evolution3 actions, arcs show in-theme responds_to links

Each dot = one action; vertical position is severity (1-5), horizontal position is announced_date. Color coded by issuer (US blue, CN red, EU amber, GB darker blue, JP pink, KR emerald, NL orange, ID lime, others gray). Dashed arcs connect explicit responds_to pairs within this theme. Hover any element for the action title + date.