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U.S. findings from investigations of digital services taxes in Austria, Spain, United Kingdom

Investigations of digital services taxes

The Office of the U.S. Trade Representative (USTR) today issued reports and findings from the Section 301 investigations of digital services taxes in Austria, Spain, and the United Kingdom (UK).


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According to the USTR release, each of these digital services taxes discriminates against U.S. companies, is inconsistent with prevailing principles of international taxation, and burdens or restricts U.S. commerce and thus is actionable under Section 301.

The Section 301 investigations of the digital services taxes adopted by Austria, Spain, and the UK were initiated in June 2020—along with investigations of digital services taxes adopted or under consideration by seven other jurisdictions.

The findings of digital services tax regimes in Austria, Spain, and the UK are supported by “comprehensive reports” and notices that are intended to be published in the Federal Register.




The USTR last week released findings from its investigations of digital services taxes in India, Italy, and Turkey. Read TaxNewsFlash

Still pending and expected are USTR reports of investigations of digital services taxes (under consideration) in Brazil, the Czech Republic, the European Union, and Indonesia. 

For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:

Doug Zuvich
Partner and Global Practice Leader
T: 312-665-1022

John L. McLoughlin
Principal and East Coast Leader
T: 267-256-2614

Andy Siciliano
Partner and National Practice Leader
T: 631-425-6057

Steve Brotherton
Principal and Global Export and Sanctions Leader
T: 415-963-7861

Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094

Irina Vaysfeld
T: 212-872-2973

Amie Ahanchian
T: 202-533-3247

Christopher Young
T: 312-665-3229

Gisele Belotto
Managing Director
T: 305-913-2779

George Zaharatos
T: 404-222-3292

Andy Doornaert
Managing Director
T: 313-230-3080

Jessica Libby
Managing Director
T: 612-305-5533

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