Officials are warning that the Government risks trade retaliation from other countries if it forges ahead with a Digital Services Tax. 

The tax would target offshore tech companies whose arrangements often mean they pay little tax in jurisdictions like ours. 

The Government is part of an OECD process to create a global framework but has reserved the right to implement the tax if these efforts fall through. 

Deloitte tax partner Robyn Walker told Mike Hosking it's an unusual position to take. 

She says it's a little odd we've decided to step aside slightly from a process that 138 counties committed to following just in July. 

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