The US has warned six countries about penalty taxes and tariffs. Because Austria, Great Britain, India, Italy and Turkey have introduced “digital taxes” that have to be borne by companies and consumers who do business with foreign companies and especially US corporations. These digital taxes usually act like an inch. In Spain such a tax will come into force on Saturday.

The new taxes discriminated against US companies, says Robert Lighthizer, the U.S. Government’s Trade Representative. In the last few days he has published extensive research reports on each of the six countries. This included public consultations and discussions with the respective governments.

According to the investigation reports, the new taxes also violate double taxation agreements with the USA and international tax principles: The Digital taxes hit companies even if they don’t have a permanent facility in Germany. This is a violation of guidelines from both the OECD and the UN. In addition, turnover and not profit is the basis of assessment, which also violates international requirements. Finally, there is also double taxation by several states.

Rod in the window The USA not yet. However, through the investigation reports, the trade representative creates the legal basis for punitive tariffs and additional taxes for companies in the respective countries. The USA seldom produces such investigation reports against friendly states. So the reports are a diplomatic rod in the window.

The Trade Representative is currently monitoring Brazil, Indonesia and the Czech Republic, all of which are discussing the introduction of different digital taxes , as well as the European Union, in which this is discussed politically. In the dispute with France, the USA has already announced punitive tariffs, but suspended them for the time being.