European Union: 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 found that India’s tax discriminated against US companies, was inconsistent with prevailing principles of international taxation, and burdened or restricted US commerce.