Read on Twitter
Here is one reason why it might be hard to convince some countries to drop their unilateral DSTs as part of an OECD agreement : https://news.bloombergtax.com/daily-tax-report-international/states-eye-amazon-facebook-google-for-untapped-digital-ad-tax?usertype=Internal&bwid=00000176-3f25-dbfe-a17e-bfaf96430001&qid=7026755&cti=EMPL&uc=1320000000&et=NEWSLETTER&emc=dinw_nl%3A2&source=newsletter&item=headline®ion=featured-story&access-ticket=eyJjdHh0IjoiRElOVyIsImlkIjoiMDAwMDAxNzYtM2YyNS1kYmZlLWExN2UtYmZhZjk2NDMwMDAxIiwic2lnIjoiMFZlN1RIREdpYzNBZzRFbElJNExWdFJBcFJvPSIsInRpbWUiOiIxNjA3OTQwMDg3IiwidXVpZCI6IlB6V1ZmUkdUY3gzbUEycFlnK3ZBL0E9PTlBaHhKV0wxcVN6MHhHRGxvMXdKYWc9PSIsInYiOiIxIn0%3D
U.S. states have a lot of autonomy to levy taxes and some are choosing to do this through digital taxes. So far New York, Nebraska, West Virginia, Washington state, and the District of Columbia and Maryland are all considering DSTs and the federal gov can't order them to stop.
Arguably the Senate could but this would take awhile.
Abroad they U.S. has repeatedly criticized these taxes as discriminatory because they argue the taxes mostly hit large U.S. firms.
As such they have argued during the OECD led efforts to rewrite digital tax rules that countries who adopted these measures should remove them as part of any deal that is struck.
However, on the other side of this argument are countries who are wary of currently rules that mean tech groups often make large amounts of revenue from their countries and pay little or no tax. These countries may balk at having to abandon their DSTs while U.S. states keep them.
If a deal is struck it could be years before all aspects of the agreement are fully implemented, which could mean that countries will not want to remove their DSTs as a temporary stop gap.
