Ask AI
IF11564

Section 301 Investigations: Foreign Digital Services Taxes (DSTs)

Published Mar 1, 2021Updated Jun 21, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Section 301 Investigations: Foreign Digital Services Taxes (DSTs) — Informed