On June 2, 2020, the Office of the U.S. Trade Representative (USTR) issued a notice announcing the initiation of Section 301 investigations over digital services taxes (DSTs) that have been adopted or are under consideration by Austria, Brazil, the Czech Republic, the European Union, India, Indonesia, Italy, Spain, Turkey, and the United Kingdom. The notice outlines the DSTs for each jurisdiction.
The investigations will focus on these concerns:
- “Discrimination against U.S. companies;
- Retroactivity; and
- Possibly unreasonable tax policy.”
USTR is seeking public comments through July 15, 2020.
The notice, including instructions for comment submission, can be found here:
