On December 2, 2019, the US Trade Representative (USTR) announced that it had completed the first segment of its investigation under section 301(b)(1)(A) of the Trade Act of 1974 (the Trade Act) and concluded that France’s Digital Services Tax (DST) discriminates against US companies. USTR’s investigation began on July 10, 2019, and solicited comments on the DST’s Discrimination, retroactivity and unreasonable tax policy. A report available on USTR’s website sets out the findings of the investigation. The DST…

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