Equalisation Levy

In response to India’s equalisation levy, the United States Trade Representative (USTR) announced the next steps in its Section 301 investigations of Digital Service Taxes (DSTs). USTR said that the DSTs adopted by Austria, India, Italy, Spain, Turkey and the United Kingdom were subject to action under Section 301 because they discriminated against US digital companies, were inconsistent with principles of international taxation and burdened US companies.