Taxation and Legal Issues
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Abstract
Abstract
The shift from unilateral Digital Services Taxes (DST) to the OECD's multilateral Pillar One and Pillar Two framework is a major development in international taxation, yet systematic syntheses of this transition remain limited. This study aims to map the academic literature on this transition through a Systematic Literature Review of Scopus-indexed articles following PRISMA guidelines, which yielded eleven eligible articles. The findings show that unilateral DSTs are consistently associated with legal uncertainty and compliance complexity, driving the need for a multilateral solution. Most studies (64%) use qualitative legal and policy analysis, while quantitative evidence on the fiscal impact of both Pillars remains scarce. The discourse is therefore still largely normative. This review offers a literature map for future research and a reference for tax authorities.
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@article{Sudiati2026Transforming,
title = {Transforming International Taxation in the Digital Economy: A Systematic Literature Review of Digital Services Tax and OECD Pillar One and Pillar Two},
author = {Rochma Sudiati and Syalu Syaola Kamila},
journal = {Multidisciplinary Journal of Education Economic and Culture},
year = {2026},
doi = {10.61231/rr497z34},
url = {https://doi.org/10.61231/rr497z34}
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