Progress

Current status
concluded
18 Nov 2021 concluded
06 Jan 2021 under investigation
05 Jun 2020 under deliberation

Scope

Implementers
Austria
Belgium
Brazil
Bulgaria
Croatia
Cyprus
Czechia
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
India
Indonesia
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Turkiye
United Kingdom
United States of America
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
national

Timeline of events

18 Nov 2021
concluded

Announced Termination of Section 301 Investigations of Digital Services Taxes

On 18 November 2021, the United States Trade Representative (USTR) published a Notice announcing the termination of actions in the Section 301 Digital Services Tax Investigations of Austria, Brazil, the Czech Republic, the European Union, France, In…

Source
Event type investigation
Action type closure
Government branch executive
Government body central government
06 Jan 2021
under investigation

Published USTR Findings on India's DST under Section 301 Investigations of Digital Services Taxes

On 6 January 2021, the United States Trade Representative (USTR) published a report with its findings under Section 301 Investigations of Digital Services Taxes concerning India’s 2% equalization levy or digital services tax. In particular, the USTR…

Source
Event type investigation
Action type interim ruling
Government branch executive
Government body central government
05 Jun 2020
under deliberation

Published Notice on Initiation of Section 301 Investigations of Digital Services Taxes

On 5 June 2020, the United States Trade Representative (USTR) published a Notice of initiation of investigations and requested comments concerning the investigations with respect to Digital Services Taxes adopted or under consideration by Austria, B…

Source
Event type investigation
Action type announcement
Government branch executive
Government body central government