[20210301]IF11564_第301节调查：国外数字服务税（DST）.pdf

https:/crsreports.congress.gov Updated March 1, 2021Section 301 Investigations: Foreign Digital Services Taxes (DSTs)Background An international debate is occurring over the global taxing rights of revenues and profits earned by multinational corporations (MNCs) in certain “digital economy” sectors. This debate is driven by concerns that these MNCs are not adequately taxed, and some governments argue that the right to tax some of the MNC profits should be reallocated from the jurisdiction where the MNC claims residence to the jurisdiction where the MNCs customers are located. Some countries have imposed unilateral digital services taxes (DSTs) on the gross revenues earned by digital economy MNCs. These taxes target certain MNC digital transactions with domestic businesses or online activities directed ultimately towards domestic users, even if the corporation does not have a physical presence in the country. Some Members of Congress and others contend that, based on their design, many of these DSTs disproportionately target large U.S. MNCs. In addition, some observers argue that the proliferation of such unilateral measures could undermine basic principles of the current internati