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: