France's Digital Services Tax Is Discriminatory, USTR Finds

摘要

The Office of U.S. Trade Representative said on Dec. 2 that the first phase of its investigation of France's digital services tax (DST) under section 301 of the Trade Act of 1974 has found that the DST "discriminates against U.S. companies, is inconsistent with prevailing principles of international tax policy, and is unusually burdensome for affected U.S. companies."