,,iv  #aah? ,,congress  #a/ ,session    
,h4 ,,res4 #bfh  ,,9 ,,! ,,h\se ,,(     
,,repres5tatives  ,m>* #cj1 #bjbc,mr4   
,e/es 7= himself & ,mr4 ,kildee7        
submitt$ ! foll[+ resolution2 :i* 0     
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,=eign ,affairs1 = a p]iod to be        
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,,resolution  ,express+ /rong  
opposition to ! imposition ( digital    
s]vices taxes by o!r c\ntries t         
discrim9ate aga9/ ,unit$ ,/ates         
companies4  ,:]eas a digital s]vices tax
 7,,d/7 is a tax levi$ by a gov]nm5t on 
a company t provides a digital s]vice to
 a p]son or company ( t c\ntry2 ,:]eas  
companies t provide digital s]vices ne$ 
n be physically locat$ 9 ! c\ntries :]e 
! p t use ! company's s]vices reside2   
,:]eas "u int]national income tax &     
trade agreem5ts1 a c\ntry's tax+ rights 
ov] mult9ational companies' pr(its are  

bas$ on a physical pres5ce 9 su* c\ntry1
 r ?an ! m]e sale or use ( goods or     
s]vices 9 su* c\ntry2 ,:]eas c]ta9      
c\ntries h develop$ ,d,s,ts t deviate f 
?is int]national income tax sy/em t are 
discrim9atory to ,unit$ ,/ates-bas$     
companies1 & t ?reat5s ! success (      
,unit$ ,/ates companies & work]s & _!   
competitiv5ess 9 int]national m>kets2   
,:]eas _m c\ntries1 includ+ ,france1 !  
,unit$ ,k+dom1 ,spa91 ,italy1 ,portugal1
 ,india1 & o!rs h already implem5t$     
,d,s,ts or simil> taxes2 ,:]eas1 on     
,july #aj1 #bjai1 ! ,unit$ ,/ates ,trade
 ,repres5tative initiat$ a section #cja 
inve/igation = ,france reg>d+ _!        
application ( ,d,s,ts on ,am]ican       
companies2 ,:]eas1 on ,june #b1 #bjbj1 !
 ,unit$ ,/ates ,trade ,repres5tative    
7,,u/r7 initiat$ section #cja           
inve/igations = ,au/ria1 ,india1 ,italy1
 ,spa91 ,turkey1 & ! ,unit$ ,k+dom1     
reg>d+ _! application ( ,d,s,ts on      
,am]ican companies2 ,:]eas ^!           
inve/igations result$ 9 ! f9d+s t ^!    

,d,s,ts are unreasonable or             
discrim9atory & burd5s or re/ricts      
,u4,s4 comm]ce2 ,:]eas1 pursuant to t   
inve/igation1 ! ,,u/r in/itut$          
additional duties on select$ products f 
^! c\ntries2 ,:]eas ! ,organisation =   
,economic ,co-op]ation & ,developm5t    
7,,oecd7 has ho/$ multilat]al           
negotiations ) #adb c\ntries to propose 
a framework = p]man5tly remov+ & replac+
 ,d,s,ts & o!r h>mful measures on a     
multilat]al basis1 & t ! ,unit$ ,/ates  
,treasury is p>ticipat+ 9 ^?            
negotiations2 ,:]eas1 on ,octob] #h1    
#bjba1 z a result ( ! ,,oecd ,pill> ,"o 
negotiations1 all p>ties agre$ to remove
 exi/+ ,d,s,ts & o!r relevant simil>    
measures1 & to coord9ate ! )drawal ( ^! 
taxes1 & on ,octob] #ba1 #bjba1 ! ,unit$
 ,/ates1 ,france1 ,italy1 ,spa91 & !    
,unit$ ,k+dom on a transitional approa* 
to ^? c\ntries' ,d,s,ts prior to entry  
into =ce ( ,pill> #a2 ,:]eas pursuant to
 ?is framework1 ! ,,u/r clos$ its       
section #cja inve/igations & remov$     

additional duties impos$ on ^! c\ntries2
 ,:]eas ,d,s,ts cont9ue to be collect$ f
 ,unit$ ,/ates companies 9 c]ta9        
jurisdictions2 ,:]eas un=tunately1 o!r  
,unit$ ,/ates trad+ p>tn]s1 su* z       
,colombia & ,canada1 h in/itut$ or      
?reat5$ ,d,s,ts outside ( ! ,,oecd      
framework1 & pot5tially 9 violation (   
exi/+ trade commitm5ts2 ,:]eas "s       
c\ntries' ef=ts h mov$ beyond ,d,s,ts to
 significant economic pres5ce policies  
int5d$ to t>get1 among o!r ?+s1 income f
 digital transactions & ( nonresid5t    
digital economy bus9esses2 ,:]eas ^!    
policies1 includ+ ,d,s,ts1 w discrim9ate
 aga9/ ,unit$ ,/ates companies & lead to
 unfair d\ble taxation outside ! b\nds (
 curr5t int]national tax /&>ds2 & ,:]eas
 ! ,unit$ ,/ates ,gov]nm5t curr5tly has 
_m options to oppose ,d,s,ts1 includ+   
int5sive bilat]al engagem5t1 )drawal (  
trade pref]5ce programs1 ,_w ,trade     
,organization dispute settlem5t1 or     
impos+ duties1 fees1 import re/rictions1
 or taxes on ! goods or s]vices (       

c\ntries t unfairly t>get ,unit$ ,/ates 
companies3 ,n[1 !re=e1 be x ,t ! ,h\se (
 ,repres5tatives-- 7#a7 is committ$ to  
free & fair trade betwe5 ! ,unit$ ,/ates
 & o!r c\ntries2  7#b7 agrees ) ! f9d+s 
( ! reports issu$ by ! ,unit$ ,/ates    
,trade ,repres5tative t conclude t      
digital s]vices taxes discrim9ate aga9/ 
,unit$ ,/ates companies & are 9         
violation ( exi/+ int]national income   
tax & trade agreem5ts2  7#c7 supports ! 
,(fice ( ! ,unit$ ,/ates ,trade         
,repres5tative resum+ & exp&+ its       
inve/igations into digital s]vices taxes
 t 7 susp5d$ z a result ( ! ,octob]     
#bjba ,organisation = ,economic         
,co-op]ation & ,developm5t framework    
agreem5t2  7#d7 calls on all o!r        
c\ntries to cease & desi/ f implem5t+   
any digital s]vices tax1 & to imm$iately
 /op unfairly t>get+ ,unit$ ,/ates      
companies2  7#e7 calls on ! relevant    
,unit$ ,/ates ,gov]nm5t ag5cies to use  
all available me?ods & res\rces to      
protect ,unit$ ,/ates companies f !     

discrim9atory effects ( digital s]vices 
taxes2 &  7#f7 supports ,congress look+ 
at additional tools to address tax      
discrim9ation among ,unit$ ,/ates trad+ 
p>tn]s1 includ+ tax c\nt]measures4