Expressing strong opposition to the imposition of digital services taxes and other relevant similar measures by other countries that unfairly discriminate against United States companies.

That the House of Representatives—

(1) is committed to free and fair trade between the United States and other countries;

(2) agrees with the findings of the reports issued by the United States Trade Representative that found DSTs discriminate against United States companies and violate existing international income tax and trade agreements;

(3) supports the Office of the United States Trade Representative for initiating on June 5, 2020, investigations into discriminatory DSTs;

(4) calls on all other countries to cease and desist from implementing any DST or similar measures, to repeal existing DSTs, and to immediately stop unfairly targeting United States companies;

(5) calls on all countries to continue to work toward consensus with the Organisation for Economic Co-operation and Development (OECD) to address the tax challenges of a global, digitalized economy based on the first principles of no double taxation, evidence-based taxation, net taxation over gross taxation, and legal certainty;

(6) calls on the relevant United States Government agencies to use all appropriate and available methods and resources to protect United States companies from the discriminatory treatment and burdensome effects of DSTs; and

(7) supports of the of appropriate tax and trade tools, including section 301 investigations into the implementation or proposal of digital service taxes by any nation.