Would US Tax Treaties Need to be Changed to Implement the MAC?

Would existing US tax treaties have to be changed before a Market Access Charge (MAC) could be implemented? The simple answer is, no.

U.S. tax treaties focus on income taxes, and the Market Access Charge (MAC) is not an income tax. The MAC is a user fee, and there is no evidence that user fees are subject to international treaties.

The facts that the MAC is not an income tax, not a tariff, and not germane to merchandise trade appear to remove it completely from the jurisdiction of all US tax and trade treaties. Thus, no conflict.