The Belgian parliament is reportedly considering a draft proposal for the introduction of a digital services tax (DST). The DST is based on the proposal put forward by the European Commission in 2018, but with lower thresholds, which would include a sales threshold in Belgium of EUR 5 million. Further, the Belgian DST would be designed to ensure that it would not be considered a direct tax so that application issues would not arise for companies that have a permanent establishment in Belgium.…