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. This investigation is currently underway, and could result in tariffs or other restrictions on imports from these trading partners if consultations do not yield a successful resolution. Comments were due by July 15, 2020.

In its new investigation USTR will determine whether DSTs that have been or might be imposed by the above countries and blocs are actionable under Section 301 and, if so, what action to take. The investigation will initially focus 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


Email Nicole Bivens Collinson ( or Kristen Smith ( for more information.


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