
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

Ten EU member countries (as well as the UK) have digital services taxes (DSTs) in 2025, with more European countries considering the levies. Is the trend towards continent-wide consensus on the levies, or will there be further fragmentation under geopolitical pressure? Leopoldo Parada and Doron Narotzki offer two perspectives on DSTs, one from Europe and