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

03 June 2020

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Approved Changes

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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 international tax policy, and is unusually burdensome for affected U.S. companies. Written comments on the new investigations may be submitted by 15 July 2020. --- USTR Initiates Section 301 Investigations...