2480 Federal Register / Vol. 86, No. 7 / Tuesday, January 12, 2021 / Notices 

effective date of 12:01 a.m. eastern 

standard time on January 6, 2021. The 

U.S. Trade Representative will continue 

to monitor the developments in the 

France DST investigation and the 

additional DST investigations in 

considering the trade action in this 

investigation. If a further modification 

to the action is appropriate, the U.S. 

Trade Representative will consider the 

comments and testimony previously 

provided. 

Joseph Barloon, 

General Counsel, Office of the United States 

Trade Representative. 

[FR Doc. 2021–00425 Filed 1–11–21; 8:45 am] 

BILLING CODE 3290–F1–P 

OFFICE OF THE UNITED STATES 

TRADE REPRESENTATIVE 

Notice of Determination Pursuant to 

Section 301: Turkey’s Digital Services 

Tax 

AGENCY: Office of the United States 

Trade Representative (USTR). 

ACTION: Notice. 

SUMMARY: The U.S. Trade 

Representative has determined that 

Turkey’s Digital Services Tax (DST) is 

unreasonable or discriminatory and 

burdens or restricts U.S. commerce and 

thus is actionable under Section 301. 

FOR FURTHER INFORMATION CONTACT: For 

questions concerning the investigation, 

please contact Thomas Au or Patrick 

Childress, Assistant General Counsels at 

(202) 395–0380 and (202) 395–9531, 

respectively, Robert Tanner, Director, 

Services and Investment at (202) 395– 

6125, or Michael Rogers, Director, 

Europe and the Middle East at (202) 

395–2684. 

SUPPLEMENTARY INFORMATION: 

I. Turkey’s DST 

Based on information obtained during 

the investigation, USTR has prepared a 

comprehensive report on Turkey’s DST 

(Turkey DST Report). The Turkey 

Report, which is posted on the USTR 

website at https://ustr.gov/issue-areas/ 

enforcement/section-301-investigations/ 

section-301-digital-services-taxes, 

includes a full description of Turkey’s 

DST. To summarize, Turkey adopted the 

operative form of its DST on December 

7, 2019. The DST applies to companies 

that, during the previous calendar year, 

generated Ö750 million or more in 

worldwide revenues and TRY 20 

million or more in revenues deriving 

from the provision of digital services in 

Turkey. The tax applies as of March 1, 

2020. 

II. Proceedings in the Investigation 

On June 2, 2020, the U.S. Trade 

Representative initiated an investigation 

of Turkey’s DST pursuant to section 

302(b)(1)(A) of the Trade Act of 1974, as 

amended (Trade Act). 85 FR 34709 (June 

5, 2020) (notice of initiation). The notice 

of initiation solicited written comments 

on, inter alia, the following aspects of 

Turkey’s DST: discrimination against 

U.S. companies and unreasonableness 

as tax policy. With respect to 

unreasonable tax policy, USTR solicited 

comments on, inter alia, whether the 

DST diverges from principles reflected 

in the U.S. and international tax 

systems, including extraterritorial 

application and taxing revenue rather 

than income. 

Interested persons filed over 380 

written submissions in response to the 

notice of initiation. The public 

submissions are available on 

www.regulations.gov in docket number 

USTR–2020–0022. 

Under Section 303 of the Trade Act, 

the U.S. Trade Representative requested 

consultations with the Government of 

Turkey regarding the issues involved in 

the investigation. Consultations were 

held on September 29, 2020. 

As noted, based on information 

obtained during the investigation, USTR 

has prepared and published the Turkey 

DST Report, which includes a 

comprehensive discussion on whether 

the acts, policies, and practices under 

investigation are actionable under 

Section 301(b) of the Trade Act. The 

Turkey DST Report supports findings 

that Turkey’s DST is unreasonable or 

discriminatory and burdens or restricts 

U.S. commerce. 

III. Determination on the Act, Policy, or 

Practice Under Investigation 

Based on the information obtained 

during the investigation, and taking 

account of public comments and the 

advice of the Section 301 Committee 

and advisory committees, the U.S. Trade 

Representative has made the following 

determination under sections 301(b) and 

304(a) of the Trade Act (19 U.S.C. 

2411(b) and 2414(a)): The act, policy, or 

practice covered in the investigation, 

namely Turkey’s DST, is unreasonable 

or discriminatory and burdens or 

restricts U.S. commerce, and thus is 

actionable under section 301(b) of the 

Trade Act. In particular: 

1. Turkey’s DST, by its structure and 

operation, discriminates against U.S. 

digital companies, including due to the 

selection of covered services and the 

revenue thresholds. 

2. Turkey’s DST is unreasonable 

because it is inconsistent with 

principles of international taxation, 

including due to its application to 

revenue rather than income, 

extraterritorial application, and failure 

to provide tax certainty. 

3. Turkey’s DST burdens or restricts 

U.S. commerce. 

IV. Further Proceedings 

Sections 301(b) and 304(a)(1)(B) of the 

Trade Act provides that if the U.S. 

Trade Representative determines that an 

act, policy, or practice of a foreign 

country is unreasonable or 

discriminatory and burdens or restricts 

United States commerce, the U.S. Trade 

Representative shall determine what 

action, if any, to take under Section 

301(b). These matters will be addressed 

in subsequent proceedings under 

Section 301. 

Joseph Barloon, 

General Counsel, Office of the United States 

Trade Representative. 

[FR Doc. 2021–00364 Filed 1–11–21; 8:45 am] 

BILLING CODE 3290–F0–P 

DEPARTMENT OF TRANSPORTATION 

Federal Highway Administration 

Notice of Final Federal Agency Actions 

on Proposed Highway in California 

AGENCY: Federal Highway 

Administration (FHWA), Department of 

Transportation (DOT). 

ACTION: Notice of limitation on claims 

for judicial review of actions by the 

California Department of Transportation 

(Caltrans). 

SUMMARY: The FHWA, on behalf of 

Caltrans, is issuing this notice to 

announce actions taken by Caltrans that 

are final. The actions relate to a 

proposed highway project, the Santa 

Maria River Bridge Replacement Project 

on State Route 1 at postmile 0.0, in San 

Luis Obispo County, and north of the 

City of Guadalupe, in Santa Barbara 

County, State of California. Those 

actions grant licenses, permits, and 

approvals for the project. 

DATES: By this notice, the FHWA, on 

behalf of Caltrans, is advising the public 

of final agency actions subject to 23 

U.S.C. 139(l)(1). A claim seeking 

judicial review of the Federal agency 

actions on the highway project will be 

barred unless the claim is filed on or 

before June 11, 2021. If the Federal law 

that authorizes judicial review of a 

claim provides a time period of less 

than 150 days for filing such claim, then 

that shorter time period still applies. 

FOR FURTHER INFORMATION CONTACT: For 

Caltrans: Matt Fowler, Branch Chief, 


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