The Office of the United States Trade Representative has determined that Austria's Digital Services Tax (DST) is unfair or discriminatory towards U.S. companies and negatively impacts U.S. commerce. The DST applies a 5% tax on certain large companies' digital advertising revenues within Austria. The U.S. Trade Representative found that the tax discriminates against American digital companies and contradicts principles of international taxation. As a result, they plan to take further actions under Section 301 of the Trade Act to address these issues.
Simple Explanation
The U.S. noticed that Austria is charging a special tax on big companies that put ads online, and they think this is unfair to American companies. So, the U.S. wants to do something to fix this and make things fair.