Share with your friends

KPMG report: Status of digital services tax legislation, proposals

KPMG report: Status of digital services tax legislation

There has been a lot of activity this week regarding digital services tax legislation and proposals by various governments.


Related content

This report looks at the status of digital services tax legislation and proposals in France, the UK, Austria, and the Czech Republic as well as the “Section 301” investigation of the French digital services tax initiated by the U.S. Trade Representative.

  • France: A digital services tax was approved by the French Senate on July 11, 2019, thereby completing parliamentary action on the legislation. Enactment requires action by the French president, and can be delayed if the constitutional court is asked to review the legislation. Read TaxNewsFlash

  • UK: A proposal for a digital services tax was included in a draft Finance Bill (released July 11, 2019). Read TaxNewsFlash

  • Austria: The status of a proposed tax on digital advertising is uncertain, given the change in government. A bill for a digital services tax may be taken up by parliament before elections in late September 2019. Read TaxNewsFlash

  • Czech Republic: The formal legislative process was started in early July 2019 to introduce a digital services tax that would be imposed at a rate of 7%. Read TaxNewsFlash

  • United States: The Office of the U.S. Trade Representative (USTR) on July 10, 2019, launched an investigation under Section 301 of the Trade Act of 1974 of the digital services tax in France. A public hearing is scheduled for August 2019. Read TaxNewsFlash

  • United States: Senate Finance Committee leaders on July 10, 2019, issued a statement in support of the USTR’s investigation. Read TaxNewsFlash

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal