Notice of Action in the Section 301 Investigation of Spain's Digital Services Tax

Riepilogo

On January 14, 2021, the U.S. Trade Representative announced a determination that Spain's Digital Services Tax (DST) is unreasonable or discriminatory and burdens or restricts U.S. commerce. This notice announces the U.S. Trade Representative's determination to take action in the form of additional duties of 25 percent on the products of Spain specified in Annex A to this notice. The U.S. Trade Representative has further determined to suspend application of the additional duties for a period of up to 180 days.