USTR finds the UK DST to be discriminatory

Published on: 20 January 2021

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Article summary

The Office of the United States Trade Representative (USTR) has published the findings of its investigation into the UK digital services tax (DST) under section 301 of the Trade Act of 1974. This allows the US to implement retaliatory tariffs if ‘unfair trade practices’ are found to discriminate against US companies. The USTR found that the UK DST ‘is inconsistent with principles of international taxation, including due to application to revenue rather than income, extraterritoriality, and retroactivity’ and ‘burdens or restricts US commerce’.

Jurisdiction(s): USA, England, Northern Ireland, Scotland and Wales

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