France: Digital Service Tax Bill (GAFA Tax)

On 21 October 2021, a joint statement on a transitional approach to existing unilateral measures was adopted by the United States, Austria, France, Italy, Spain, and the United Kingdom. In particular, the transitional approach does not require the s…

On 24 July 2019, the President of France signed into law the Digital Services Tax and Corporate Tax Rate Change (DST). The DST introduces a 3% tax on the revenue generated from providing “digital interface” and “targeted advertising” services in Fra…

On 11 July 2019, the Digital Services Tax and Corporate Tax Rate Change Bill (DST Tax) was adopted by the French Senate. The DST introduces a 3% tax on the revenue generated from providing “digital interface” and “targeted advertising” services in F…

On 6 March 2019, the French Minister of Economy and Finance introduced the Digital Services Tax and Corporate Tax Rate Change Bill (DST Tax) in the National Assembly. The Bill aims at making the tax environment fairer, especially for small and mediu…