One Step Closer to Tariffs in DST Investigations Under President Trump, the USTR initiated a number of investigations into Digital Services Taxes (DST) that have been adopted or are being considered by eleven US trading partners based on a concern that DSTs discriminate against large, US-based technology companies. In December 2019, a USTR investigation determined that the French DST was actionable under Section 301 because it intended to discriminate against and burdened US technology companies, operated retroactively and contravened prevailing tax principles. In July 2020, the USTR announce...