USTR Section 301 Investigations on Digital Services Taxes
Summary
The USTR is investigating Digital Services Taxes (DSTs) imposed by France and other countries, including Austria, Italy, Spain, and the United Kingdom. These investigations fall under Section 301 of the Trade Act of 1974 and may lead to trade actions.
What changed
The U.S. Trade Representative (USTR) has initiated Section 301 investigations into Digital Services Taxes (DSTs) adopted by France, Austria, Italy, Spain, and the United Kingdom. These investigations examine whether these DSTs are unreasonable or discriminatory and burden U.S. commerce. The USTR is seeking public input through virtual hearings and written submissions to assess the impact of these taxes on U.S. companies.
Companies affected by these DSTs should consider submitting comments and participating in the virtual hearings to provide their perspectives. The USTR's findings could lead to retaliatory trade measures, including tariffs, against the countries imposing these taxes. Affected businesses should monitor the progress of these investigations and prepare for potential trade actions.
What to do next
- Review USTR Section 301 investigation details regarding Digital Services Taxes.
- Consider submitting comments or participating in virtual hearings if impacted by DSTs in France, Austria, Italy, Spain, or the UK.
- Monitor USTR's findings and potential trade actions.
Source document (simplified)
Section 301 – Digital Services Taxes
Section 301 Investigations
- FAQs
- Section 301 – Failure to Impose and Effectively Enforce a Prohibition on the Importation of Goods Produced with Forced Labor
- Section 301 – Structural Excess Capacity and Production in Manufacturing Sectors
- Section 301 – Korea's Acts, Policies, and Practices Concerning Coupang (Petition)
- Section 301 – China’s Implementation of Commitments Under the Phase One Agreement
- Section 301 – Brazil’s Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation
- Section 301 – China's Targeting of the Semiconductor Industry for Dominance
- Section 301 – Nicaragua Labor Rights, Human Rights, and Rule of Law
- Section 301 – China-Targeting the Maritime, Logistics, and Shipbuilding Sectors for Dominance
- Section 301 – China Illicit Fentanyl (Petition)
- Section 301 – Seasonal and Perishable Agricultural Products (Petition)
- Section 301 – Vietnam Currency
- Section 301 – Vietnam Timber
- Section 301 – Digital Services Taxes
- Digital Services Taxes: Virtual Multijurisdictional Hearing on May 3
- Digital Services Taxes: Virtual Hearings Regarding DSTs Adopted by Austria, Italy, Spain, and the United Kingdom on May 6
- Digital Services Taxes: Virtual hearing regarding the DST adopted by Turkey on May 7
- Digital Services Taxes: Virtual hearing regarding the DST adopted by India on May 10
- Section 301 – Large Civil Aircraft
- Section 301 – China Technology Transfer
- Section 301 – EU Beef Trade Topics Enforcement Section 301 Investigations Section 301 – Digital Services Taxes Initiation of a Section 301 Investigation of France’s Digital Services Tax – July 16, 2019
Section 301 Hearing in the Investigation of France's Digital Services Tax – August 19 Panel Schedule
Section 301 Hearing in the Investigation of France's Digital Services Tax Transcript – August 19, 2019
Report on France's Digital Services Tax – December 2, 2019
Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: France’s Digital Services Tax – December 6, 2019
Section 301 Hearing on Proposed Action to France's Digital Services Tax – January 7 Panel Schedule
Section 301 Hearing on Proposed Action to France's Digital Services Tax Transcript – January 7, 2020
Section 301 Hearing on Proposed Action to France's Digital Services Tax Transcript – January 8, 2020
Initiation of Section 301 Investigations of Digital Services Taxes – June 5, 2020
Notice of Action in the Section 301 Investigation of France's Digital Services Tax – July 16, 2020
Report on India's Digital Services Tax – January 6, 2021
Report on Italy's Digital Services Tax – January 6, 2021
Report on Turkey's Digital Services Tax – January 6, 2021
Notice of Modification of Section 301 Action: Investigation of France’s Digital Services Tax – January 12, 2021
Notice of Determination Pursuant to Section 301: India’s Digital Services Tax – January 12, 2021
Notice of Determination Pursuant to Section 301: Italy’s Digital Services Tax – January 12, 2021
Notice of Determination Pursuant to Section 301: Turkey’s Digital Services Tax – January 12, 2021
Report on Austria’s Digital Services Tax – January 14, 2021
Report on Spain's Digital Services Tax – January 14, 2021
Report on United Kingdom's Digital Services Tax – January 14, 2021
Status Update on Digital Services Tax Investigations of Brazil, the Czech Republic, the European Union, and Indonesia – January 14, 2021
Notice of Determination Pursuant to Section 301: Austria’s Digital Services Tax – January 21, 2021
Notice of Determination Pursuant to Section 301: Spain's Digital Services Tax – January 21, 2021
Notice of Determination Pursuant to Section 301: United Kingdom's Digital Services Tax – January 21, 2021
Termination of Section 301 DST-related Investigations of Brazil, the Czech Republic, the EU, and Indonesia – March 31, 2021
Proposed Action in Section 301 Investigation of Austria’s Digital Services Tax – March 31, 2021
Proposed Action in Section 301 Investigation of India's Digital Services Tax – March 31, 2021
Proposed Action in Section 301 Investigation of Italy’s Digital Services Tax – March 31, 2021
Proposed Action in Section 301 Investigation of Spain's Digital Services Tax – March 31, 2021
Proposed Action in Section 301 Investigation of Turkey's Digital Services Tax – March 31, 2021
Proposed Action in Section 301 Investigation of the United Kingdom's Digital Services Tax – March 31, 2021
Virtual hearing regarding the proposed action in the Section 301 Investigation of the Digital Services Tax (DST) adopted by India – May 10, 2021
Notice of Action in the Section 301 Investigation of Austria’s Digital Services Tax – June 7, 2021
Notice of Action in the Section 301 Investigation of India’s Digital Services Tax – June 7, 2021
Notice of Action in the Section 301 Investigation of Italy’s Digital Services Tax – June 7, 2021
Notice of Action in the Section 301 Investigation of Spain’s Digital Services Tax – June 7, 2021
Notice of Action in the Section 301 Investigation of Turkey’s Digital Services Tax – June 7, 2021
Notice of Action in the Section 301 Investigation of the United Kingdom’s Digital Services Tax – June 7, 2021
Termination of Actions in the Section 301 Digital Services Tax Investigations of Austria, France, Italy, Spain, and the United Kingdom and Further Monitoring – November 18, 2021
Termination of Action in the Section 301 Digital Services Tax Investigation of Turkey and Further Monitoring – November 24, 2021
Termination of Action in the Section 301 Digital Services Tax Investigation of India and Further Monitoring – November 26, 2021
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