DSTs and the US 301 Investigations

Over on the Canadian Tax Foundation’s Digital Tax Log you can find my latest entry, a brief explainer of the US “301 Investigations” into the digital services taxes adopted by France and a group of other jurisdictions. The entry was prepared with students Lucile Flandinette and Nathaniel Nurse. A complex area, but we tried to make it clear and concise and we also made another timeline by way of infographic to show the progression, reproduced below. Comments welcome, including corrections!