Multinational enterprises do not pay their fair share of taxes to market countries where profits are generated because market countries are only allowed to tax companies with a physical presence. Recently, a global tax deal (BEPS 2.0) was reached to tackle these issues. Proposed by the OECD/G20 Inclusive Framework and endorsed by nearly 140 countries, BEPS 2.0 sets forth two Pillars: Pillar One addresses digital taxation while Pillar Two addresses a global minimum tax. However, Pillar One’s success is doubtful, as its details have become increasingly complex and degraded by political compromises and carve-outs. Also, countries are unlikely to repeal digital services taxes (DSTs), which is an adamant requirement of the United States in adopting Pillar One. This chapter presents the treaty overrides problem that will occur if the United States implements Pillar One by executive agreement to bypass the treaty ratification and suggests separating the two Pillars to preserve the global minimum tax. Regarding DSTs, it provides empirical studies that demonstrate the harm retaliatory tariffs cause. Finally, it endorses the UN’s digital taxation proposal and proposes a new data excise tax.