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U.S. Trade Representative Initiates Section 301 Investigations of Digital Services Taxes

|Approved Changes|United States
United States

The Office of the United States Trade Representative (USTR) has announced the initiation of Section 301 investigations into Digital Services Taxes (DSTs) adopted or under consideration by Austria, Brazil, the Czech Republic, the European Union, India, Indonesia, Italy, Spain, Turkey, and the United Kingdom. This follows an investigation into the French DST concluded in December 2019, finding that the tax discriminates against U.S. companies, is inconsistent with prevailing principles of inter…

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