The US Trade Representative (USTR) has issued findings in its investigations of digital service taxes (DSTs) adopted by Austria, Spain, and the UK, concluding that each of the DSTs discriminates against US companies, is inconsistent with prevailing principles of international taxation, and burden or restricts US commerce.
The investigations were made under s 301 of the Trade Act of 1974, which allows the US to implement retaliatory tariffs if ‘unfair trade practices’ are found to discriminate against US companies.
No specific actions in connection with the findings are being taken at this time but the USTR will continue to evaluate all options. In a statement, the US trade representative, Robert Lighthizer, said that ‘the best outcome would be for countries to come together to find a solution’.
The US Trade Representative (USTR) has issued findings in its investigations of digital service taxes (DSTs) adopted by Austria, Spain, and the UK, concluding that each of the DSTs discriminates against US companies, is inconsistent with prevailing principles of international taxation, and burden or restricts US commerce.
The investigations were made under s 301 of the Trade Act of 1974, which allows the US to implement retaliatory tariffs if ‘unfair trade practices’ are found to discriminate against US companies.
No specific actions in connection with the findings are being taken at this time but the USTR will continue to evaluate all options. In a statement, the US trade representative, Robert Lighthizer, said that ‘the best outcome would be for countries to come together to find a solution’.
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