European Union: 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, Brazil, the Czech Republic, the European Union, India, Indonesia, Italy, Spain, Turkiye, and the United Kingdom. The investigation aimed to determine whether digital services tax and taxes adopted by other countries discriminated against US companies, were inconsistent with prevailing principles of international taxation, and burdened or restricted US commerce.