Digital Services Tax (DST) & Global Tax Reform Training Course

Digital Services Tax (DST) & Global Tax Reform Training Course

 Introduction

Digital Services Tax (DST) & Global Tax Reform Training Course provides an in-depth understanding of how digitalization has reshaped the global taxation landscape and the emergence of new fiscal frameworks to ensure fair taxation of digital activities. The course explores how countries are implementing DSTs to address challenges posed by the digital economy, including taxation of tech giants and digital platforms operating across borders. Participants will gain practical knowledge on OECD’s Pillar One and Pillar Two proposals, focusing on profit reallocation and the global minimum tax. This program highlights the implications for multinational enterprises, tax administrators, and policymakers in adapting to the evolving global tax framework. It also emphasizes strategies to ensure compliance, minimize disputes, and align tax operations with international reform standards.

Course Objectives

By the end of this course, participants will be able to:

1. Understand the rationale behind the introduction of Digital Services Tax (DST).
2. Analyze the impact of DST on multinational enterprises and the digital economy.
3. Interpret OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS 2.0).
4. Examine the mechanics of Pillar One and Pillar Two global tax reform initiatives.
5. Evaluate double taxation and compliance challenges under DST regimes.
6. Develop strategies to manage DST exposure and optimize tax planning.
7. Assess the policy and administrative challenges in DST implementation.
8. Explore the interplay between DST, corporate income tax, and VAT/GST.
9. Review case studies of DST adoption in different jurisdictions.
10. Understand global consensus efforts and the role of the OECD.
11. Examine the effects of global tax reform on developing economies.
12. Analyze data-driven tax compliance and technology integration.
13. Formulate best practices for cross-border digital taxation management.

Target Audience

This course is ideal for:

• Tax directors and consultants
• Policy makers and regulatory professionals
• Accountants and auditors
• Multinational corporate executives
• Legal and compliance advisors
• Economists and financial analysts
• Digital business strategists
• Revenue and tax authority officers

Course Duration: 5 days

Course Modules

Module 1: Introduction to Digital Services Tax (DST)

• Evolution of taxation in the digital economy
• Rationale and objectives of DST
• Scope and taxable activities under DST regimes
• Comparison of national DST models (EU, UK, India, Kenya, etc.)
• Revenue sourcing and allocation rules
• Case study: France and UK DST implementation

Module 2: OECD’s Global Tax Reform Framework

• Overview of OECD/G20 Inclusive Framework
• Addressing BEPS challenges in the digital age
• Two-Pillar Approach: Pillar One and Pillar Two
• Global tax transparency and reporting standards
• Country-by-country reporting requirements
• Case study: OECD consensus and its implications

Module 3: Pillar One – Profit Reallocation Rules

• New nexus and allocation rules for digital businesses
• Determining Amount A and Amount B
• Taxing rights reallocation among jurisdictions
• Impacts on consumer-facing and automated digital services
• Administrative and compliance considerations
• Case study: Application of Pillar One in global tech companies

Module 4: Pillar Two – Global Minimum Tax (GloBE Rules)

• Design and operation of the global minimum tax
• Effective tax rate calculation and substance carve-outs
• Top-up taxes and income inclusion rules
• Enforcement and dispute resolution under Pillar Two
• Role of domestic implementation frameworks
• Case study: Multinational restructuring under GloBE

Module 5: Policy and Legal Implications of DST

• Conflicts between DST and international tax treaties
• Potential for double taxation and trade disputes
• Administrative and compliance challenges
• Legal basis and constitutional issues in DST adoption
• Global policy coordination and reform initiatives
• Case study: US-EU trade tensions over DST

Module 6: DST and Developing Economies

• Impact of DST on revenue mobilization in emerging markets
• Challenges in capacity building and enforcement
• Aligning national tax policies with global reforms
• Opportunities for domestic resource mobilization
• OECD and UN roles in supporting developing economies
• Case study: Kenya and India DST success stories

Module 7: Compliance, Reporting, and Technology Integration

• Digital tax administration and data-driven compliance
• Automated reporting and e-invoicing systems
• Managing DST compliance across jurisdictions
• Role of artificial intelligence and big data in taxation
• Technology-driven tax audit processes
• Case study: Use of analytics in DST enforcement

Module 8: Future of Global Taxation and Strategic Planning

• Next steps for global tax consensus and reform
• Implications of tax certainty framework for MNCs
• Strategic approaches to tax planning in the digital economy
• Managing risk and minimizing disputes
• Building sustainable global tax strategies
• Case study: Corporate adaptation to global tax reforms

Training Methodology

• Instructor-led expert presentations
• Real-life international case studies
• Interactive group discussions
• Practical exercises on Pillar One and Two applications
• Policy simulations and scenario-based learning
• Continuous feedback and evaluation sessions

Register as a group from 3 participants for a Discount 

Send us an email: info@datastatresearch.org or call +254724527104 

Certification

Upon successful completion of this training, participants will be issued with a globally- recognized certificate.

Tailor-Made Course

 We also offer tailor-made courses based on your needs.

Key Notes              

a. The participant must be conversant with English.

b. Upon completion of training the participant will be issued with an Authorized Training Certificate

c. Course duration is flexible and the contents can be modified to fit any number of days.

d. The course fee includes facilitation training materials, 2 coffee breaks, buffet lunch and A Certificate upon successful completion of Training.

e. One-year post-training support Consultation and Coaching provided after the course.

f. Payment should be done at least a week before commence of the training, to DATASTAT CONSULTANCY LTD account, as indicated in the invoice so as to enable us prepare better for you.