close
Share with your friends

United States launches investigation of digital services taxes

United States investigation of digital services taxes

The Office of the U.S. Trade Representative (USTR) today announced it has initiated investigations of digital services taxes that have been adopted or are being considered by certain trading partners of the United States.

1000

Related content

According to a USTR release (June 2, 2020), the investigations will be conducted under Section 301 of the 1974 Trade Act and will focus on digital services taxes that are viewed as discriminating against U.S. companies as adopted or under consideration by:

  • Austria
  • Brazil
  • Czech Republic
  • European Union
  • India
  • Indonesia
  • Italy
  • Spain
  • Turkey
  • United Kingdom

A USTR notice [PDF 174 KB] was released for publication in the Federal Register, and provides that public comments regarding the investigations are due by July 15, 2020.

Depending on the findings of the Section 301 investigation of the subject digital services taxes, the United States could impose tariffs on imports from the various countries. The USTR previously initiated a Section 301 investigation regarding the digital services tax enacted in France, and additional tariffs were proposed by the United States but not implemented. 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