,,iv #aafth ,,congress #b;d ,session ,h4 ,,res4 #ajig ,,in ,,the ,,house ,,of ,,representatives ,september #a1 #bjbj ,mr4 ,estes 7for himself and ,mr4 ,kildee7 submitted the following resolution2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,foreign ,affairs1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,,resolution ,expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against ,united ,states companies4 ,whereas a digital services tax 7,,dst7 is a tax levied by a government on a company that provides a digital service to a person or company of that country2 ,whereas many companies that provide digital services are not physically located in the countries where the people that use the company's services reside2 ,whereas1 under current international income tax and trade agreements1 multinational companies are subject to taxation in the country where production of the good or service occurs rather than in the country where the good or service is sold or used2 ,whereas certain countries have developed ,d,s,ts that deviate from this international income tax system that are discriminatory to ,united ,states-based companies and threatens the success of ,united ,states companies and workers and their competitiveness in these international markets2 ,whereas many countries1 including ,france and others1 have already implemented a ,,dst2 ,whereas the ,organisation for ,economic ,co-operation and ,development 7,,oecd7 has hosted multilateral negotiations with #add countries to propose a framework for updating global tax rules and address the concerns of some countries about digital economy taxation on a multilateral basis1 and the ,united ,states is participating in these negotiations2 ,whereas the international tax treaty network promotes ,american prosperity by facilitating international trade and allows ,united ,states businesses and consumers to avoid double taxation2 ,whereas1 on ,july #bd1 #bjai1 ,france passed legislation that retroactively levied a ,,dst beginning ,january #a1 #bjai2 ,whereas section #cjb7;b77#a77;,a7 of the ,trade ,act of #aigd authorizes the ,united ,states ,trade ,representative to initiate an investigation to determine whether an act1 policy1 or practice of a foreign country is actionable under section #cja of the ,trade ,act of #aigd2 ,whereas actionable matters under section #cja of the ,trade ,act of #aigd include1 inter alia1 acts1 policies1 and practices of a foreign country that are unreasonable or discriminatory and burden or restrict ,united ,states commerce2 ,whereas an act1 policy1 or practice is unreasonable if the act1 policy1 or practice1 while not necessarily in violation of1 or inconsistent with1 the international legal rights of the ,united ,states1 is otherwise unfair and inequitable2 ,whereas in response to ,france's ,,dst1 the ,united ,states ,trade ,representative 7,,ustr7 published the ,report on ,france's ,digital ,services ,tax ,prepared in the ,investigation under ,section #cja of the ,trade ,act of #aigd on ,december #b1 #bjai2 ,whereas the report made five main findings1 including-- 7#a7 that the evidence collected in this investigation indicates that the ,french ,,dst is intended to1 and by its structure and operation does1 discriminate against ,u4,s4 digital companies2 7#b7 that the evidence collected in this investigation indicates that the ,french ,,dst's retroactive application is unusual and inconsistent with prevailing tax principles and renders the tax particularly burdensome for covered ,u4,s4 companies1 which will also affect their customers1 including ,u4,s4 small businesses and consumers2 7#c7 that the evidence collected in this investigation indicates that the ,french ,,dst's application to gross revenue rather than income contravenes prevailing tax principles and imposes significant additional burdens on covered ,u4,s4 companies2 7#d7 that the evidence collected in this investigation indicates that the ,french ,,dst's application to revenues unconnected to a presence in ,france contravenes prevailing international tax principles and is particularly burdensome for covered ,u4,s4 companies2 and 7#e7 that the evidence collected in this investigation indicates that the ,french ,,dst's application to a small group of digital companies contravenes international tax principles counseling against targeting the digital economy for special1 unfavorable tax treatment2 ,whereas1 in light of concerns with the ,d,s,ts adopted or under consideration by foreign countries1 on ,june #b1 #bjbj1 the ,united ,states ,trade ,representative initiated section #cja investigations with respect to ,d,s,ts adopted or under consideration by ,austria1 ,brazil1 the ,czech ,republic1 the ,european ,union1 ,india1 ,indonesia1 ,italy1 ,spain1 ,turkey1 and the ,united ,kingdom2 ,whereas1 pursuant to section #cjc7;a7 of the ,trade ,act of #aigd1 the ,united ,states ,trade ,representative has requested consultations with the governments of these jurisdictions2 and ,whereas the ,united ,states ,government has many options to oppose ,d,s,ts1 including intensive bilateral engagement1 withdrawal of trade preference programs1 ,world ,trade ,organization dispute settlement1 or imposing duties1 fees1 import restrictions1 or taxes on the goods or services of countries that unfairly target ,united ,states companies3 ,now1 therefore1 be it ,that the ,house of ,representatives-- 7#a7 is committed to free and fair trade between the ,united ,states and other countries2 7#b7 agrees with the findings of the report issued by the ,united ,states ,trade ,representative on ,december #b1 #bjai1 that concludes that the ,french digital services tax 7,,dst7 discriminates against ,united ,states companies and is in violation of existing international income tax and trade agreements2 7#c7 supports the ,office of the ,united ,states ,trade ,representative for continuing its investigations into discriminatory ,d,s,ts through its notice of investigations issued on ,june #b1 #bjbj2 7#d7 calls on all other countries to cease and desist from implementing any ,,dst1 and to immediately stop unfairly targeting ,united ,states companies2 7#e7 calls on all countries to continue to work towards consensus with the ,organisation for ,economic ,co-operation and ,development 7,,oecd7 to address the tax challenges of a global1 digitalized economy2 and 7#f7 calls on the relevant ,united ,states ,government agencies to use all available methods and resources to protect ,united ,states companies from the discriminatory effects of ,d,s,ts4