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
No bilateral issuer→target vectors in this theme — likely a thematic cluster of domestic industrial-policy actions where the riposte forecast doesn’t apply (no cross-border counterparties).