The Digital Services Tax (DST) is a type of tax that is levied on the revenues of certain digital companies that provide online services to users. It is designed to target companies that are based in countries with lower tax rates, but that have a significant presence in countries where they generate significant revenues from the sale of digital services. The DST is typically applied at a rate of a few percent and applies only to the revenues that a company generates from the sale of digital services, rather than to its overall profits. The DST has been controversial, with some arguing that it unfairly targets certain companies and could discourage innovation and investment in the digital economy.