The Office of the United States Trade Representative (USTR) has announced that it has delivered President Biden's 2021 Trade Agenda and 2020 Annual Report to Congress. The USTR has also published a Fact Sheet on the Agenda and Report. Although tax issues covered in the Agenda and Report are limited, it does provide an overview of Section 301 investigations into digital services taxes, which the U.S. has opposed as unfairly targeting U.S. companies. This includes the following:
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