USTR launches Section 301 investigation into French digital services tax

摘要

Posted 7/10/2019 The Office of the U.S. Trade Representative has launched a Section 301 investigation into a French digital services tax that U.S. lawmakers and business groups say unfairly targets U.S. tech companies. France is moving to institute the tax despite complaints from U.S. officials, lawmakers and business groups. The 3 percent tax, retroactive to Jan. 1, will apply to certain revenues, such as advertising and commissions from digital platforms, and hit only those companies with revenues in those areas that exceed 750 million euros total and 25 million euros in France.