If it's going to be anything like the digital services tax, then the answer is a resounding yes as the US is where your customers are. I see two things come ou

If it's going to be anything like the digital services tax, then the answer is a resounding yes as the US is where your customers are. I see two things come out of this: 1. Companies selling their B2C services digitally will be paying both their sales (or VAT) AND their corporate income tax in countries where their customers are. This will be a benefit for countries with large markets and leave smaller countries where the companies are headquartered wondering what the value of these companies to their economies is. 2. A major problem for digital businesses will be the fixed costs of compliance. I suspect that a lot of side-projects and lifestyle businesses won't see the light of day on account of how expensive it will be to keep them running for years while they build up revenue.