,,iv  #aai? ,,congress  #b;d ,session   
,h4 ,,res4 #acdj  ,,9 ,,! ,,h\se ,,(    
,,repres5tatives  ,june #d1 #bjbf,mr4   
,e/es 7= himself1 ,ms4 ,del,bene1 ,mr4  
,la,hood1 ,mr4 ,panetta1 ,mr4 ,moran1 & 
,mr4 ,s*neid]7 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 & o!r
 relevant simil> measures by o!r        
c\ntries t unfairly discrim9ate aga9/   
,unit$ ,/ates companies4  ,:]eas a      
digital s]vices tax 7,,d/7 or a relevant
 simil> measure 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 sev]al c\ntries h also  
propos$ or implem5t$ o!r measures t     
simil>ly discrim9ate aga9/ ,unit$ ,/ates

 digital s]vices provid]s t are novel & 
extrat]ritorial taxes l ,d,s,ts & pose  
significant *all5ges to ,unit$ ,/ates   
companies2 ,:]eas _m companies t provide
 digital s]vices are n physically locat$
 9 ! c\ntries :]e ! p t use ! company's 
s]vices reside & g5]ate rev5ue f a      
global ent]prise2 ,:]eas1 "u curr5t     
int]national income tax & trade         
agreem5ts1 ! c\ntry :]e mult9ational    
companies h a p]man5t e/abli%m5t are    
grant$ ! prim>y "r to tax ! income r ?an
 ! c\ntry :]e _! products are sold or   
us$2 ,:]eas ! scope ( ,d,s,ts are bas$  
on rev5ues unconnect$ to 9-c\ntry       
pres5ce & appli$ to gross rev5ue r ?an  
income2 ,:]eas c]ta9 c\ntries h         
implem5t$ ,d,s,ts t deviate f ?is       
int]national income tax sy/em t are     
discrim9atory to ,unit$ ,/ates-bas$     
companies & ?reat5 ! success &          
competitiv5ess ( ,unit$ ,/ates companies
 & work]s 9 ^! int]national m>kets2     
,:]eas _m c\ntries1 includ+ ,france1    
,italy1 ,spa91 ,trkiye1 ,au/ria1 & !    

,unit$ ,k+dom1 h already implem5t$ a    
,,d/1 & o!r c\ntries1 includ+ ,pol& &   
,belgium1 are actively consid]+ enact+  
_! own ,d,s,ts2 ,:]eas ! ,unit$ ,/ates &
 m ?an #ade c\ntries are cont9u+ to     
engage 9 con/ructive dialogue relat$ to 
! tax *all5ges ( ! digital economy1     
includ+ global m9imum taxes2 ,:]eas1 f  
#bjai to #bjba1 9 response to ! ,d,s,ts 
( ,france1 ,italy1 ,trkiye1 ,au/ria1    
,spa91 & ! ,unit$ ,k+dom1 ! ,unit$      
,/ates ,trade ,repres5tative publi%$    
reports prep>$ 9 inve/igations "u       
,section #cja ( ! ,trade ,act ( #aigd   
7,section #cja72 ,:]eas ! reports made  
#e ma9 f9d+s1 includ+--  7#a7 ^! ,d,s,ts
 are int5d$ to1 & by _! /ructure &      
op]ation d1 discrim9ate aga9/ ,unit$    
,/ates digital companies2  7#b7 ^!      
,d,s,ts' retroactive application is     
unusual & inconsi/5t ) prevail+ tax     
pr9ciples & r5d]s ! taxes p>ticul>ly    
burd5some = cov]$ ,unit$ ,/ates         
companies1 :i* w also affect _! cu/om]s1
 includ+ ,unit$ ,/ates small bus9esses &

 consum]s2  7#c7 ^! ,d,s,ts' application
 to gross rev5ue r ?an income contrav5es
 prevail+ tax pr9ciples & imposes       
significant additional burd5s on cov]$  
,unit$ ,/ates companies2  7#d7 ^!       
,d,s,ts' application to rev5ues         
unconnect$ to a pres5ce 9-c\ntry        
contrav5es prevail+ int]national tax    
pr9ciples & is p>ticul>ly burd5some =   
cov]$ ,unit$ ,/ates companies2 &  7#e7  
^! ,d,s,ts' application to a small gr\p 
( digital companies contrav5es          
int]national tax pr9ciples c\nsel+ aga9/
 t>get+ ! digital economy = special1    
unfavorable tax treatm5t2 ,:]eas !      
,unit$ ,/ates ,gov]nm5t has _m options  
to combat ,d,s,ts1 includ+ 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 companies2 ,:]eas ! 
,unit$ ,/ates ,trade ,repres5tative's   
use ( ,section #cja inve/igations on    

digital s]vices taxes has prov5 to be   
useful tools 9 compell+ =eign           
jurisdictions to negotiate fair1        
pr(it-bas$ tax treatm5t2 ,:]eas su/a9$  
,unit$ ,/ates trade engagem5t has       
already l$ to c]ta9 trad+ p>tn]s agree+ 
to )draw or repeal exi/+ ,d,s,ts or     
=mally commit to n impose ,d,s,ts 9 !   
future2 ,:]eas ! ,unit$ ,/ates w cont9ue
 bilat]al & multilat]al engagem5t on    
,d,s,ts1 bas$ on ! pr9ciples ( no d\ble 
taxation1 evid5ce-bas$ taxation1 net    
taxation ov] gross taxation1 & legal    
c]ta9ty2 & ,:]eas1 ev5 ) ongo+          
negotiations1 sev]al jurisdictions      
cont9ue to ma9ta9 or consid] ,d,s,ts t  
specifically t>get ! gross rev5ues (    
,unit$ ,/ates-bas$ companies1 creat+ a  
p]si/5t environm5t ( d\ble taxation &   
m>ket di/ortion3 ,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   

f\nd ,d,s,ts discrim9ate aga9/ ,unit$   
,/ates companies & violate exi/+        
int]national income tax & trade         
agreem5ts2  7#c7 supports ! ,(fice ( !  
,unit$ ,/ates ,trade ,repres5tative =   
initiat+ on ,june #e1 #bjbj1            
inve/igations into discrim9atory        
,d,s,ts2  7#d7 calls on all o!r c\ntries
 to cease & desi/ f implem5t+ any ,,d/  
or simil> measures1 to repeal exi/+     
,d,s,ts1 & to imm$iately /op unfairly   
t>get+ ,unit$ ,/ates companies2  7#e7   
calls on all c\ntries to cont9ue to "w  
t[>d cons5sus ) ! ,organisation =       
,economic ,co-op]ation & ,developm5t    
7,,oecd7 to address ! tax *all5ges ( a  
global1 digitaliz$ economy bas$ on !    
fir/ pr9ciples ( no d\ble taxation1     
evid5ce-bas$ taxation1 net taxation ov] 
gross taxation1 & legal c]ta9ty2  7#f7  
calls on ! relevant ,unit$ ,/ates       
,gov]nm5t ag5cies to use all appropriate
 & available me?ods & res\rces to       
protect ,unit$ ,/ates companies f !     
discrim9atory treatm5t & burd5some      

effects ( ,d,s,ts2 &  7#g7 supports ( ! 
( appropriate tax & trade tools1 includ+
 section #cja inve/igations into !      
implem5tation or proposal ( digital     
s]vice taxes by any nation4