This panel will consider digital service taxes (DSTs) and other rules that countries and commentators have considered to be equivalent to DSTs, including portions of the OECD's two-pillar project, rules that are being discussed at the UN, and various unilateral developments. Panelists will discuss different definitions for extraterritorial taxes and will consider both the reasons that countries are implementing these rules as well as the reasons that countries are challenging these rules. The panel will then consider possible responses to these taxes. These responses include Pillar One of the OECD's two-pillar project, developments at the UN, unilateral rules such as Section 899, trade law responses, and judicial responses. The panel will discuss the value of these different approaches as well as what it means to be a solution to extraterritorial taxes.