; Whereas, on October 8, 2021, as a result of the OECD Pillar One negotiations, all parties agreed to remove existing DSTs and other relevant similar measures, and to coordinate the withdrawal of these taxes, and on October 21, 2021, the United States, France, Italy, Spain, and the United Kingdom on a transitional approach to those countries’ DSTs prior to entry into force of Pillar 1 ; Whereas pursuant to this framework, the USTR closed its section 301 investigations and removed additional duties imposed on these countries; Whereas DSTs continue to be collected from United States companies in certain jurisdictions; Whereas unfortunately, other United States trading partners, such as Colombia and Canada, have instituted or threatened DSTs outside of the OECD framework, and potentially in violation of existing trade commitments; Whereas some countries’ efforts have moved beyond DSTs to significant economic presence policies intended to target, among other things, income from digital transactions and of nonresident digital economy businesses; Whereas these policies, including DSTs, will discriminate against United States companies and lead to unfair double taxation outside the bounds of current international tax standards; and Whereas the United States Government currently has many options to oppose DSTs, including intensive bilateral engagement, withdrawal of trade preference programs, World Trade Organization dispute settlement, or imposing duties, fees, import restrictions, or taxes on the goods or services of countries that unfairly target United States companies: Now, therefore, be it