USTR issues Sec. 301 determinations on Digital Services Tax for Austria, Spain, UK

On January 21, 2021, the Office of the US Trade Representative (USTR) published in the Federal Register individual determinations regarding whether the Digital Services Taxes (DST) of Austria, Spain and the United Kingdom are actionable pursuant to Section 301 of the Trade Act of 1974.

See https://www.govinfo.gov/content/pkg/FR-2021-01-21/pdf/2021-01173.pdf