Washington, January 6 The Office of the U.S. Trade Representative released the results of the “301 investigation” on digital service taxes in India
Italy and Turkey on the 6th, saying that the digital service taxes of these three countries “discriminate” against American enterprises and do not conform to the general principles of international taxation, but did not announce tariff penalties. Penalty measures.
The U.S. Trade Representative’s Office said that the United States will not take any specific measures in response to the above findings at present, but will continue to evaluate all available policy options.
The United States will also soon announce the progress of the “301 Survey” on digital service taxes on other trading partners.
Last June, the Office of the U.S. Trade Representative announced the start of a “301 investigation” into the digital services tax that has been implemented or is under consideration by 10 trading partners, including the European Union, the United Kingdom, Italy, Brazil and India.
Last July, the Office of the U.S. Trade Representative announced that it would impose a 25% tariff on about $1.3 billion worth of French goods exported to the United States on January 6, 2021 in response to the adverse impact of France’s digital service tax on American technology companies.
It is not clear whether this additional tariff has entered into force.
The so-called “301 investigation” is derived from section 301 of the United States Trade Act of 1974.
This provision authorizes the U.S. Trade Representative to initiate an investigation into other countries’ “irrational or unfair trade practices” and can recommend unilateral sanctions by the President of the United States after the investigation.
