Not a lot of them, but Trump accuse EU of tariffs because it has VAT. That’s not the same thing because VAT apply to domestic companies as well so there’s no real unfair advantage. You could make the claim that it’s still worse for foreign goods as VAT can be offset with VAT from supplier purchases, but that only works if you produce goods in the same country as you sell them. But US companies have even larger advantage already as they don’t have any VAT, so in the end the playing field is kind of level.

This doesn’t stop Trump from pressuring and squeezing and making false claims to justify his standing point. Expect an unstable trade environment due to tariffs and retaliation. This will hurt small businesses that have even more complex environment to operate in.