On January 12, 2021, and January 14, 2021, the Office of the U.S. Trade Representative (USTR) issued notices of determination on the Section 301 investigations on the Digital Services Taxes (DST) for six countries: India, Italy, Turkey, Austria, Spain, and the United Kingdom. The determinations concluded that each country’s DST is “discriminatory, unreasonable, and burdens or restricts U.S. commerce, and thus, actionable under Section 301.”
USTR published comprehensive reports that include the evidence, consultations, and findings. USTR also published status updates on the DST investigations of Brazil, the Czech Republic, the European Union, and Indonesia.
The reports and the status update can be found here:
