H.Res.268 - Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies.zip 下载法案原文

118 CONGRESS
1 S
H.Res.268 - Expressing strong opposition to the imposition of digital services
taxes by other countries that discriminate against United States companies.
118th Congress (2023-2024) | Get alerts
Sponsor: Rep. Estes, Ron [R-KS-4] (Introduced 03/30/2023)
Committees: House - Ways and Means; Foreign Affairs
Latest Action: House - 03/30/2023 Referred to the Committee on Ways and Means, and in addition to the Committee on Foreign Affairs, for
a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the
jurisdiction of the committee concerned. (All Actions)
Summary(0) Text(1) Actions(3) Titles(1) Amendments(0) Cosponsors(3) Committees(2) Related Bills(0)
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Introduced in House (03/30/2023)
H. RES. 268
Expressing strong opposition to the imposition of digital services taxes by other countries that
discriminate against United States companies.
IN THE HOUSE OF REPRESENTATIVES
M 30, 2023
Mr. E (for himself and Mr. K) submitted the following resolution; which was referred to the Committee
on Ways and Means, and in addition to the Committee on Foreign Affairs, for a period to be subsequently
determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of
the committee concerned
RESOLUTION
Expressing strong opposition to the imposition of digital services taxes by other countries that
discriminate against United States companies.
Whereas a digital services tax (DST) is a tax levied by a government on a company that provides a
digital service to a person or company of that country;
Whereas companies that provide digital services need not be physically located in the countries where
the people that use the company’s services reside;
Whereas under international income tax and trade agreements, a country’s taxing rights over
multinational companies’ profits are based on a physical presence in such country, rather than the
mere sale or use of goods or services in such country;
Whereas certain countries have developed DSTs that deviate from this international income tax system
that are discriminatory to United States-based companies, and that threatens the success of United
Introduced Agreed to in House
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