The Office of the U.S. Trade Representative (USTR) is holding a public hearing today regarding its ongoing Section 301 Investigation of France’s Digital Services Tax (DST) (see Trump and Trade Update of July 11, 2019). The French DST law imposes a 3% tax on annual revenues generated by companies that provide certain digital services to, or aimed at, French users. The tax applies only to companies with annual revenues from the covered services of at least €750 million globally and €25 million in France. As President Donald Trump has noted, the services covered are ones where U.S. firms are global leaders. The list of the witnesses appearing to testify is available on USTR’s website.