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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.

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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

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