The Office of the United States Trade Representative (USTR) has issued a statement concerning Canada's plans to introduce a 3% Digital Services Tax (DST) that would be imposed from 1 January 2024 if the treaty implementing the tax regime under the OECD global agreement (two-pillar solution) has not come into force. Canada's plans for the DST were confirmed on 14 December as part of the Economic and Fiscal Update 2021, including a Notices of Ways and Means Motion for the DST legislation. In …