The Czech Republic recognizes the need to flexibly react to the changing business environment in the context of digitalization. The Czech Republic supports a common approach within the EU. However, so far there is no consensus neither on introduction of the Digital Services Tax directive (DST) nor on introduction of long-term measure.
We support the technical discussions on refining the DST as a short-term solution. Nevertheless, the long-term solution needs to be reached on a global level (at least at OECD / G20 level).
To conclude we are trying to find positive aspects in the short-term solutions, on the other hand the concept of taxing business profits through an indirect tax is completely new in many European tax systems. That is why we still remain rather cautious.