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 companies that provide digital services need not be physically located in the countries where the people that use the company’s services reside; Whereas under international income tax and trade agreements, a country’s taxing rights over multinational companies’ profits are based on a physical presence in such country, rather than the mere sale or use of goods or services in such country; Whereas certain countries have developed DSTs that deviate from this international income tax system that are discriminatory to United States-based companies, and that threatens the success of United States companies and workers and their competitiveness in international markets; Whereas many countries, including France, the United Kingdom, Spain, Italy, Portugal, India, and others have already implemented DSTs or similar taxes; Whereas, on July 10, 2019, the United States Trade Representative initiated a section 301 investigation for France regarding their application of DSTs on American companies; Whereas, on June 2, 2020, the United States Trade Representative (USTR) initiated section 301 investigations for Austria, India, Italy, Spain, Turkey, and the United Kingdom, regarding their application of DSTs on American companies; Whereas these investigations resulted in the findings that these DSTs are unreasonable or discriminatory and burdens or restricts U.S. commerce ; Whereas, pursuant to that investigation, the USTR instituted additional duties on selected products from these countries; Whereas the Organisation for Economic Co-operation and Development (OECD) has hosted multilateral negotiations with 142 countries to propose a framework for permanently removing and replacing DSTs and other harmful measures on a multilateral basis, and that the United States Treasury is participating in those negotiations