France: Adopted Digital Service Tax Bill (GAFA Tax)

Adopted Digital Service Tax Bill (GAFA Tax)

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…

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…

Description

Adopted Digital Service Tax Bill (GAFA Tax)

Scope

Complete timeline of this policy change