Whereas a digital services tax (DST) is a tax levied by a government on a company that provides a digital service to a person or company of that country; Whereas many companies that provide digital services are not physically located in the countries where the people that use the company’s services reside; Whereas, under current international income tax and trade agreements, multinational companies are subject to taxation in the country where production of the good or service occurs rather than in the country where the good or service is sold or used; Whereas certain countries have developed DSTs that deviate from this international income tax system that are discriminatory to United States-based companies and threatens the success of United States companies and workers and their competitiveness in these international markets; Whereas many countries, including France and others, have already implemented a DST; Whereas the Organisation for Economic Co-operation and Development (OECD) has hosted multilateral negotiations with 144 countries to propose a framework for updating global tax rules and address the concerns of some countries about digital economy taxation on a multilateral basis, and the United States is participating in these negotiations; Whereas the international tax treaty network promotes American prosperity by facilitating international trade and allows United States businesses and consumers to avoid double taxation; Whereas, on July 24, 2019, France passed legislation that retroactively levied a DST beginning January 1, 2019; Whereas section 302(b)(1)(A) of the Trade Act of 1974 authorizes the United States Trade Representative to initiate an investigation to determine whether an act, policy, or practice of a foreign country is actionable under section 301 of the Trade Act of 1974