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Digital Services Tax

4 posts

The Trump Administration's New Push on Foreign Digital Taxes and Regulations

I have done a number of posts over the years on what U.S. trade officials mean when they talk about foreign digital taxes and regulations "discriminating" against U.S. companies. Are they talking about the intent of the measure or just its effect? On the latter, is

Are Digital Services Taxes Discriminatory? Who Should Decide?

In my last post, I talked about how USTR is continuing on with the Section 301 proceedings in several cases related to digital services taxes. In its announcement, USTR said: "In January, USTR found that the DSTs adopted by Austria, India, Italy, Spain, Turkey, and the United Kingdom were

The Biden Administration's Approach to Section 301

On Friday, USTR announced its next steps in many of the Section 301 digital services tax cases: The United States Trade Representative (USTR) today announced the next steps in its Section 301 investigations of Digital Service Taxes (DSTs) adopted or under consideration by ten U.S. trading partners. In January,

The Discrimination Standard under Section 301

This is from the Section 301 report on France’s Digital Services Tax issued by USTR earlier this week: A. France’s Digital Services Tax Discriminates Against U.S. Digital Companies The evidence collected in this investigation, including witness testimony, written comments, news reports, and expert commentary, indicates that the