➖ The shift from the country-of-establishment principle to the country-of-destination principle of international tax law poses a significant risk of double taxation.➖ Platform or broker service providers might pass on part of this tax to end users and/or to sellers. This will scale down their affordability and popularity.➖ Low taxation on digital business activities is a part of the government initiative to stimulate innovation development. Higher taxes might hinder global economic and technological progress.➖ The compliance with new transparency guidelines will incur a lot of additional costs on businesses.