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USTR Releases Findings in DST Investigations

01/06/2021

Washington, DC – The U.S. Trade Representative has issued findings in Section 301 investigations of Digital Service Taxes (DSTs) adopted by India, Italy, and Turkey, concluding that each of the DSTs discriminates against U.S. companies, is inconsistent with prevailing principles of international taxation, and burden or restricts U.S. commerce.  

The findings on each of the DSTs are supported by comprehensive reports, which are being published today on USTR’s website.  

USTR is not taking any specific actions in connection with the findings at this time but will continue to evaluate all available options.  

The Section 301 investigations of the DSTs adopted by India, Italy, and Turkey were initiated in June 2020, along with investigations of DSTs adopted or under consideration by Austria, Brazil, the Czech Republic, the European Union, Indonesia, Spain, and the United Kingdom.  USTR expects to announce the progress or completion of additional DST investigations in the near future. 

The reports and Federal Register notices summarizing the determinations are available at the following links: India DST report; India DST notice; Italy DST report; Italy DST notice; Turkey DST report; Turkey DST notice.

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