[20050407]RS21596_欧盟数字交付电子商务税.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21596Updated April 7, 2005EU Tax on Digitally Delivered E-CommerceMartin A. WeissAnalyst in International Trade and FinanceForeign Affairs, Defense, and Trade DivisionNonna A. NotoSpecialist in Public FinanceGovernment and Finance DivisionSummaryOn July 1, 2003, the European Union (EU) began requiring U.S. and other non-EUfirms to pay value added tax (VAT) on the sale of goods and services digitally deliveredto individual customers in the EU. The tax rules apply to the supply over electronicnetworks (digital delivery) of software and computer services generally, plus a widearray of information services. U.S. and other non-EU firms are required to register inone EU country but pay the VAT at the rate applicable in each customers country. Incontrast, EU firms pay tax at the single rate of the country in which they are located. EU taxation of digital transactions raises several policy questions for the UnitedStates. These include the taxation of digital commerce, unequal taxation of EU versusnon-EU firms, high tax compliance costs, EU competition with the Organization