A new French tax on digital services

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

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