The Digital Services Tax is intended to fill the gap until the implementation of Pillar One, albeit as a ‘second-best’ solution.23 Other countries have also introduced a Digital Services Tax, including France, Italy, Spain and Austria.24 HM Treasury told us that this reflected the widespread feeling among members of the OECD that taxing the digital economy was “unfinished business.”25 The administrative approaches—such as the scope and frequency of returns—vary, as do the rates charged, which increases compliance costs for businesses. Stakeholders told the NAO that they viewed the UK’s approach to implementing the tax favourably compared to some other countries.26 The United States, home to many of the businesses most affected, has opposed these taxes and threatened sanctions in response.27