Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies.

This resolution supports investigations into digital services taxes (i.e., taxes imposed by a foreign government on companies providing digital services in that country), and it calls on relevant U.S. agencies to use all available methods and resources to protect U.S. companies from the discriminatory effects of these taxes.

Further, it calls on all countries to continue working toward consensus with the Organisation for Economic Co-operation and Development to address the tax challenges of a global, digitized economy, and it expresses commitment to free and fair trade between the United States and other countries.