SolvedDST47300 | Other DSTs
From HM Revenue & Customs · Digital Services Tax Manual
HMRC is aware that other territories are implementing their own equivalents of the DST. It is not the objective of this guidance to go into the details of these foreign taxes, it can be noted that the normal rules for allowable deductions for UK CT should also be considered when considering if these overseas equivalents of the DST are allowable deductions.