Legal Analysis of Transnational Digital Service Taxation Issues in the Field of International Tax Law

The rapid development of digital economy brings new challenges to the international tax system, and digital service tax comes into being. This paper takes the characteristics of digital service tax as the entry point, combs through the specific principles and rules of international taxation, and makes a differentiated comparison of the digital service tax system implemented in foreign countries. Based on the legal nature of digital service tax, it analyzes the tax challenges it faces, and explores the potential legal risks that may exist in the light of the current legislative status of digital service tax. The legislative practice of digital service tax and the implementation status quo in different countries and regions are analyzed, and the tax situation is analyzed with Amazon Group as the target. The digital service tax rate in Eurasian countries ranges from 2% to 7.5%, while the digital service tax rate in the U.S.-Africa region is in the range of [1%,19%], and the Amazon Group has realized a total of 14.89% of the tax for the French tax revenue in 2022. Different countries set different rates of digital service tax according to their own situation, which can help the country realize tax fairness and enhance the quality of cross-border trade.