United States of America: Introduced Resolution Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies (HR 268)

On 30 March 2023, the Resolution Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies (HR 268) was introduced in the House of Representatives of the United States. In particular, the Resolution aims to address digital services tax (DST) measures that "unfairly target United States companies" and asks the legislature to recognise that DST measures are discriminatory and in violation of trade agreements and international income tax. Furthermore, the Resolution would ask the Office of the United States Trade Representative to reopen and expand the investigations opened against the countries that imposed DST and the Congress to address the "discriminatory" conduct, including adopting tax countermeasures.