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A new French tax on digital services

International Tax Report

A new French tax on digital services

Following the adoption of the so-called “GAFA Tax” on digital services, Siamak Mostafavi and Fabrice Korenbeusser consider whether it is a temporary fix to the taxation of the digital economy.

Furtherto the failure by the G20 and the European Commission to introduce the taxation of major companies providing digital services, the French government recently proposed a specific tax on digital services provided in France, and the relevant legislation was voted for by the French Parliament on 11 July 2019 (the Tax).

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