On 2 December 2019, the United States (US) Trade Representative (USTR) announced the findings of an investigation under Section 301 of the Trade Act of 1974 (Section 301) into France’s Digital Services Tax (DST). The USTR determined that the French DST creates an unreasonable or discriminatory burden to US Commerce and in response proposed that the US impose tariffs of up to 100% on approximately US$2.4 billion of French-origin goods.
Source EY
