Sandy Bhogal Discusses Future of Digital Services Taxes with Law360

In the Media  |  January 26, 2026

Law360

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Partner Sandy Bhogal spoke with Law360 for an article detailing how, as the Trump administration continues to negotiate with trading partners seeking to lower tariff rates, countries with digital services taxes could find those measures build some leverage with U.S. negotiators aiming to eliminate them.

Sandy said the key questions are how and when the U.S. chooses to prioritize eliminating those measures in trade negotiations. He expects that countries with digital services taxes will be willing to eliminate them as part of a broader trade and economic deal with the U.S.

At the same time, Sandy said other countries with digital services taxes may find themselves in U.S. trade negotiators’ and Trump’s crosshairs in the event the U.S. intends to “flex its muscles.”

Sandy is Co-Chair of our Tax Practice.