On June 2, 2020, the US Trade Representative announced that it will launch an investigation into digital services tax rules adopted or being considered by ten trading partners.
The investigations concern the following ten trading partners: Austria, Brazil, the Czech Republic, the European Union, India, Indonesia, Italy, Spain, Turkey, and the United Kingdom.
The investigation would be conducted under Section 301 of Trade Act, 1974, which gives the US Trade Representative broad authority to investigate and respond to a foreign country's action that may be unfair or discriminatory and negatively affect US Commerce.
The US Trade Representative has invited comments on any issue covered by the investigations. Comments must be received by July 15.