On June 2, 2020 the Trump administration announced a new Section 301 investigation into digital services taxes adopted or under consideration by Austria, Brazil, the Czech Republic, the European Union, India, Indonesia, Italy, Spain, Turkey, and the United Kingdom.

New! On January 6, 2021, USTR issued findings that the Digital Service Taxes adopted by India, Italy and Turkey each discriminate against US companies and burden or restrict US commerce. USTR is not taking any specific actions in response, but will continue to evaluate options. On January 14th, USTR announced the same findings in the cases against Austria, Spain and the United Kingdom.

The investigation focused on concerns that the DSTs may discriminate against U.S. companies, be retroactive, and diverge from norms reflected in the U.S. and international tax systems with respect to extraterritoriality, the taxation of revenue instead of income, and the apparent penalization of particular technology companies for their commercial success.

Official Documents


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