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A collection of the brief insights throughout March 2021 of the type provided on an ad hoc basis in our Latest digital tax byte update.

29 March 2021

US tariff potential grows for DST countries 

USTR has announced that it is dropping four of its pending section 301 investigations while moving forward with proposed sanctions as a procedural matter for the other six remaining investigations while awaiting the outcome of the OECD negotiations. Per an agency press release,

USTR is ending the investigations into the DSTs proposed by Brazil, the Czech Republic, EU, and Indonesia, as those jurisdictions have not moved forward in adopting the contemplated measures.