With regard to the government’s approach to a digital services tax (DST): (a) will the DST still go into effect as of January 1, 2024, as planned; (b) how much revenue is the government expected to receive as a result of the retroactivity of the tax back to 2022; (c) how much DST revenue is the government projected to receive in 2024; (d) has the government done a cost-benefit analysis on the DST, and, if so, what are the details, including the findings of the analysis; and (e) what are the details of all communication or representations the government received from representatives of other G20 countries related to the implementation of a DST since the proposal was first unveiled, including, for each, the (i) date, (ii) country, (iii) type of communication, (iv) summary of the comments or concerns raised?
In the House of Commons on December 12th, 2023. See this statement in context.