USTR Details Next Steps for Section 301 Digital Service Taxes Investigations

Posted by Kelsay Calvaruso on 4/7/21 5:00 PM

On March 26, 2021, in a press release, the Office of the U.S. Trade Representative (USTR) announced the next steps in the Section 301 Digital Service Taxes (DSTs) investigations with ten countries. USTR found that the DSTs adopted by six countries are subject to action under Section 301 because they “discriminated against U.S. digital companies, were inconsistent with principles of international taxation, and burdened U.S. companies.” USTR posted proposed actions and comment requests for these countries: Austria, India, Italy, Spain, Turkey, and the United Kingdom.

USTR terminated Section 301 DST investigations for Brazil, the Czech Republic, the European Union, and Indonesia as these countries have not adopted or implemented the DSTs.

The press release can be found here:

The Federal Register Notices detailing the proposed actions and seeking comments can be found here:

Topics: USTR, Digital Service Tax, Trade Remedies

Expeditors' Newsflash articles are compiled from a number of public sources that, to the best of Expeditors' knowledge, are true and correct. It is our intent to present only accurate information. However, in the event any information contained herein is erroneous, Expeditors International of  Washington, Inc. accepts no liability or responsibility.                                                                                           

Copyright © Expeditors International of Washington, Inc.  Expeditors' Newsflash articles may not be reproduced in any form without advanced written consent of an authorized officer of the copyright holder.     

Recommended for you