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France: Introduced Digital Service Tax Bill (GAFA Tax)

Policy overview

Description

Introduced Digital Service Tax Bill (GAFA Tax)

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…

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider, platform intermediary: user-generated content
Implementation Level
national
Government Branch
legislature
Government Body
parliament

Complete timeline of this policy change

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2019-03-06
under deliberation

On 6 March 2019, the French Minister of Economy and Finance introduced the Digital Services Tax and…

2019-07-11
adopted

On 11 July 2019, the Digital Services Tax and Corporate Tax Rate Change Bill (DST Tax) was adopted …

2019-07-24
adopted

On 24 July 2019, the President of France signed into law the Digital Services Tax and Corporate Tax…

2021-10-21
adopted

On 21 October 2021, a joint statement on a transitional approach to existing unilateral measures wa…