[Federal Register Volume 86, Number 60 (Wednesday, March 31, 2021)]
[Notices]
[Pages 16828-16829]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-06612]


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OFFICE OF THE UNITED STATES TRADE REPRESENTATIVE


Termination of Section 301 Digital Services Tax Investigations of 
Brazil, the Czech Republic, the European Union, and Indonesia

AGENCY: Office of the United States Trade Representative (USTR).

ACTION: Notice.

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SUMMARY: The U.S. Trade Representative is terminating the Section 301 
investigations of Digital Services Taxes (DSTs) under consideration by 
Brazil, the Czech Republic, the European Union, and Indonesia because 
these jurisdictions either have not adopted or not implemented a DST 
during the period of investigation.

FOR FURTHER INFORMATION CONTACT: For questions concerning the 
investigations, please contact Benjamin Allen or Patrick Childress, 
Assistant General Counsels at (202) 395-9439 and (202) 395-9531, 
respectively; or Robert Tanner, Director, Services and Investment at 
(202) 395-6125. For jurisdiction-specific questions, please contact: 
Courtney Smothers, Deputy Assistant U.S. Trade Representative for Latin 
America at (202) 395-7657 (for Brazil); Michael Rogers, Director, 
Europe and the Middle East at (202) 395-2684 (for the Czech Republic 
and the EU); or Bart Thanhauser, Director for Southeast Asia and the 
Pacific at (202) 395-4088 (for Indonesia).

DATES: The Section 301 investigations of DSTs under consideration by 
Brazil, the Czech Republic, the European Union, and Indonesia are 
terminated as of March 26, 2021.

SUPPLEMENTARY INFORMATION: On June 2, 2020, the U.S. Trade 
Representative initiated investigations pursuant to section 
302(b)(1)(A) of the Trade Act of 1974, as amended, of DSTs under 
consideration by Brazil, the Czech Republic, the European Union, and 
Indonesia. 85 FR 34709 (June 5, 2020).
    On January 13, 2021, USTR issued a status update on these four 
investigations: https://ustr.gov/sites/default/files/files/Press/Releases/StatusUpdate301InvestigationsBEUIndCR.pdf. The status update 
summarizes the DSTs

[[Page 16829]]

under consideration, outlines USTR's preliminary concerns with each of 
the proposed DSTs, and notes that USTR would continue to monitor the 
status.
    As of March 25, 2021, Brazil, the Czech Republic, and the European 
Union have not adopted DSTs, and Indonesia has not implemented a DST. 
Under the Section 301 statute, determinations must be made within one 
year of initiation, or in this case by June 2, 2021. Even if one or 
more of these jurisdictions were to adopt or implement a DST prior to 
June 2, USTR would not have sufficient time to determine whether the 
DST was actionable under Section 301 and, if so, what action, if any, 
to take to obtain the elimination of the measure.
    Accordingly, the U.S. Trade Representative has determined that it 
is appropriate to terminate these investigations at this time. USTR 
will continue to monitor the status of any proposed or adopted DST in 
these four jurisdictions, and may, if appropriate, initiate one or more 
new Section 301 investigations.

Greta Peisch,
General Counsel, Office of the United States Trade Representative.
[FR Doc. 2021-06612 Filed 3-30-21; 8:45 am]
BILLING CODE 3290-F1-P