European Union: 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, India, Indonesia, Italy, Spain, Turkiye, and the United Kingdom. The termination followed a political agreement with Austria, France, Italy, Spain, and the United Kingdom concerning the OECD/G20 Inclusive Framework, which provides for the removal of digital services taxes upon entry into force of Pillar 1.