Voglio sapere a riguardo di…

30350

Federal Register / Vol. 86, No. 107 / Monday, June 7, 2021 / Notices
signify that it has exercised the authority granted and fully abandoned the Line. If consummation has not been effected by the Citys filing of a notice of consummation by June 7, 2022, and there are no legal or regulatory barriers to consummation, the authority to abandon will automatically expire.
Board decisions and notices are available at www.stb.gov.
Decided: June 1, 2021.
By the Board, Scott M. Zimmerman, Acting Director, Office of Proceedings.
Kenyatta Clay, Clearance Clerk.
FR Doc. 202111822 Filed 6421; 8:45 am BILLING CODE 491501P

OFFICE OF THE UNITED STATES
TRADE REPRESENTATIVE
Docket Number USTR20210004

Notice of Action in the Section 301
Investigation of Italys Digital Services Tax Office of the United States Trade Representative USTR.
ACTION: Notice.
AGENCY:

On January 6, 2021, the U.S.
Trade Representative announced a determination that Italys Digital Services Tax DST is unreasonable or discriminatory and burdens or restricts U.S. commerce. This notice announces the U.S. Trade Representatives determination to take action in the form of additional duties of 25 percent on the products of Italy specified in Annex A
to this notice. The U.S. Trade Representative has further determined to suspend application of the additional duties for a period of up to 180 days.
DATES:
June 2, 2021: The U.S. Trade Representative determined to take action in the form of additional duties of 25 percent on products of Italy specified in Annex A.
November 29, 2021: The end of the 180-day suspension period for the additional duties.
FOR FURTHER INFORMATION CONTACT: For questions concerning the investigation, please contact Benjamin Allen, Thomas Au, or Patrick Childress, Assistant General Counsels at: 202 3959439, 202 3950380, and 202 3859531, respectively; Robert Tanner, Director, Services and Investment at 202 395
6125; or Michael Rogers, Director for Europe and the Middle East at 202
3952684. For specific questions on customs classification or implementation of additional duties on products, contact traderemedy@cbp.gov.

khammond on DSKJM1Z7X2PROD with NOTICES

SUMMARY:

VerDate Sep<11>2014

17:36 Jun 04, 2021

Jkt 253001

SUPPLEMENTARY INFORMATION:

I. Proceedings in the Investigation Italy has adopted a DST that applies to companies that during the previous calendar year, generated 750 million or more in worldwide revenues and 5.5
million or more in revenues deriving from the provision of digital services in Italy. On June 2, 2020, the U.S. Trade Representative initiated an investigation of Italys DST pursuant to section 302b1A of the Trade Act of 1974, as amended Trade Act. See 85 FR 34709
June 5, 2020 notice of initiation. The notice of initiation solicited written comments on, inter alia, the following aspects of Italys DST: Discrimination against U.S. companies; retroactivity;
and possibly unreasonable tax policy.
With respect to tax policy, USTR
solicited comments on, inter alia, whether the DST diverged from principles reflected in the U.S. and international tax systems including extraterritoriality; taxing revenue not income; and a purpose of penalizing particular technology companies for their commercial success. Interested persons filed over 380 written submissions in response. The public submissions are available on www.regulations.gov in docket number USTR20200022.
Under section 303 of the Trade Act, the U.S. Trade Representative requested consultations with the government of Italy regarding the issues involved in the investigation. Consultations were held on November 10, 2020. Based on information obtained during the investigation, USTR prepared a comprehensive report on Italys DST, which is posted on the USTR website at https ustr.gov/issue-areas/
enforcement/section-301-investigations/
section-301-digital-services-taxes. The report includes a full description of Italys DST, and supports findings that Italys DST is unreasonable and discriminatory and burdens or restricts U.S. commerce. On January 6, 2021, based on the information obtained during the investigation and the advice of the Section 301 Committee, the U.S.
Trade Representative determined that Italys DST is unreasonable or discriminatory and burdens or restricts U.S. commerce, and therefore is actionable under sections 301b and 304a of the Trade Act. See 86 FR 2477
January 12, 2021.
On March 31, 2021, USTR issued a notice proposing that appropriate action would include additional ad valorem duties of up to 25 percent on products of Italy to be drawn from a list of 59
tariff subheadings of the Harmonized Tariff Schedule of the United States
PO 00000

Frm 00101

Fmt 4703

Sfmt 4703

HTSUS included in the annex to that notice. The March 31, 2021 notice requested comments on the proposed action as well as on other potential actions in the investigation. Witnesses provided testimony at public hearings on May 3 and May 6, 2021, and interested persons filed written comments. Transcripts from the hearings are available on the USTR
website at: https ustr.gov/issue-areas/
enforcement/section-301-investigations/
section-301-digital-services-taxes. The written public submissions are available at: https comments.ustr.gov/s/
docket?docketNumber=USTR-20210004 and https comments.ustr.gov/s/
docket?docketNumber=USTR-20210008.
II. Determination of Action To Be Taken in the Investigation In accordance with section 301b of the Trade Act, the U.S. Trade Representative has determined that action is appropriate in this investigation. Section 301b provides that upon determining that the acts, policies, and practices under investigation are actionable and that action is appropriate, the U.S. Trade Representative shall take all appropriate and feasible action authorized under section 301c of the Trade Act, subject to the specific direction, if any, of the President regarding such action, and all other appropriate and feasible action within the power of the President that the President may direct the U.S. Trade Representative to take under section 301b, to obtain the elimination of that act, policy, or practice. Section 304a2B provides that the U.S. Trade Representative shall make the determination of what action to take on or before the date that is 12 months after the date on which the investigation was initiated, or in this case, by June 2, 2021.
Pursuant to sections 301b and c of the Trade Act, and in accordance with the advice of the Section 301
Committee, the U.S. Trade Representative has determined that appropriate action is the imposition of ad valorem duties of 25 percent on products of Italy specified in Annex A
to this notice. Annex A contains a list of 44 tariff subheadings, with an estimated trade value for calendar year 2019 of approximately $386 million. In making this determination, the U.S.
Trade Representative considered the public comments submitted in the investigation, as well as advice of advisory committees. In determining the level of trade covered by the additional duties, the U.S. Trade Representative considered the value of digital
E:FRFM07JNN1.SGM

07JNN1