The U.S. Trade Representative Expands Its Digital Services Tax Investigations



Daniel Bunn|Tax Foundation

Today, the United States Trade Representative (USTR) announced Section 301 Investigations into Digital Services Tax (DST) policies in nine countries and the European Union. The announcement follows an investigation of the French DST t

These new investigations could lead to another round of tariff threats. In which case, an international tax and trade war would be incredibly harmful to the global economy, especially during the current economic crisis.

The policies targeted by the USTR include some that have been implemented (in Austria, India, Indonesia, Italy, Turkey, and the UK) as well as some that are just proposals (in Brazil, the European Union, Czech Republic, and Spain).

Digital tax policies have become more common around the world in recent years, and DSTs have generated significant questions pertaining to their place in the context of international tax and trade laws.

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