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

This resolution expresses strong opposition to digital services taxes (DSTs) and similar measures implemented by other countries, asserting that they unfairly discriminate against United States companies. It highlights that DSTs are levied on digital services, often targeting gross revenue rather than income, and deviate from established international tax principles that typically tax income where a company has a physical presence. The resolution notes that many countries have already implemented or are considering these taxes, posing significant challenges to U.S. businesses.

The House of Representatives agrees with the findings of United States Trade Representative (USTR) investigations, which concluded that DSTs are discriminatory, retroactive, and burdensome for U.S. digital companies. The resolution calls on all countries to cease implementing or repeal existing DSTs and to stop unfairly targeting United States companies. Furthermore, it urges continued international collaboration through the Organisation for Economic Co-operation and Development (OECD) to develop a consensus on digital economy taxation based on principles like no double taxation and net taxation. The resolution also supports the use of all appropriate U.S. government tools, including Section 301 investigations, to protect American companies from these discriminatory practices.