Legal analysis of an EU DST: Is there a legal basis for it under EU law and would it violate the EU's duty to respect international law?
This thesis examines a potential EU digital services tax under two aspects. Those are first, whether a sufficient legal basis is given for it within EU law and second, whether it would violate the EU’s duty to respect international law. To make the analysis more tangible it is based on the directive proposal for such a tax from 2018. In the first content part the concept of a digital services tax