In June 2020, the United States Trade Representative’s office initiated a Section 301 investigation into digital services taxes (DSTs) that have been adopted or are being considered by a number of foreign governments. This article offers a brief analysis of the benefits and drawbacks of DSTs.
Trade agreements—whether multilateral ones through the WTO, plurilateral ones such as the CPTPP, or bilateral agreements between two nations—represent the foundational vehicle through which nations remove trade barriers and deepen trade linkages. This category includes a wide array of GTIPA-member reports examining trade agreements their nations have implemented.