Increased use of internet-based services has stimulated a debate, among government authorities, on whether and how to collect domestic taxes on such services, regardless of where service providers are established/incorporated. This approach is challenging, since it may not be clear whether a service is provided to a specific audience. It may also be difficult to track service provision itself. Cullen International's new benchmark summarises initiatives already in force and proposals under discussion in the Americas.
While all countries in the Americas impose national and/or local taxes on the sale of all goods and services to resident individuals or businesses, most countries covered in this report have already adapted their legal frameworks to explicitly address tax obligations for digital economy services, including in Argentina, Brazil, Colombia, Canada and the US.
Canada, with its federal and local tax regimes in place, clarified tax filing obligations on digital economy revenues, including for foreign companies targeting Canadian residents.
The US, on the other hand, does not make any distinction between digital and non-digital services, given that taxes must be paid on all revenues, unless specific tax exemptions apply. However, some local governments decided to impose a specific local tax on digital economy products and services.
more news
10 July 25
WhatsApp and other communication apps must allow legal interception in less than half of the EU countries
Our new pan-European benchmark examines national rules of lawful interception obligations for number-independent interpersonal communications service providers, such as WhatsApp.
09 July 25
Countries tighten IoT rules with new security, numbering and device measures
Our Quarterly Regulatory Update on IoT and M2M Services (Q2 2025) highlights how national regulators are shaping the future of IoT and M2M services in areas such as cross-border connectivity, device regulation, and security.
08 July 25
Copper decommissioning emerges as critical challenge in global transition to gigabit networks
Our latest Global Trends report examines how 15 major markets are approaching the transition from legacy copper infrastructure to future-proof gigabit networks.