Section 301 Investigation - France

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On October 21, 2021, the Department of the Treasury announced that the United States has reached an agreement with Austria, France, Italy, Spain and the United Kingdom on the treatment of digital services taxes (DSTs), a little more than a month before the United States was scheduled to implement additional duties of 25% on certain…

The Office of the U.S. Trade Representative (USTR) has issued findings in three more Section 301 investigations of Digital Service Taxes (DSTs) adopted by Austria, Spain and the United Kingdom. In the reports, the USTR found that each of the DSTs  “discriminates against U.S. companies, is inconsistent with prevailing principles of international taxation, and burden…

The Office of the U.S. Trade Representative (USTR) has issued findings in its Section 301 investigations of Digital Service Taxes (DSTs) adopted by India, Italy and Turkey.  In each report, the USTR found that the DSTs: (i) create “a significant new tax burden for U.S. companies, [and] taxes an unusually broad array of digital services”;…

While the Office of the U.S. Trade Representative (USTR) was set to impose additional import duties of 25 percent starting January 6, 2021, these retaliatory tariffs have now been further suspended according to a press release. These additional tariffs on certain products from France are in response to that country’s continued collection of a…

On July 10, 2020, The Office of the U.S. Trade Representative (USTR) announced the imposition of a 25 percent import duty on French products in response to France’s Digital Services Tax (DST).  This action is the result of a Section 301 investigation initiated on July 10, 2019, after the French government passed a tax on…

The U.S. Trade Representative (USTR) issued its Section 301 investigation report this week on France’s digital services tax (DST), finding that the tax discriminates against U.S. companies, is inconsistent with prevailing principles of international tax policy, and is unusually burdensome for affected U.S. companies. The report notes that the French DST is inconsistent with prevailing…

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…