On 11 July, the French Senate (following the French National Assembly on 4 July) adopted the law creating a "Tax on certain services provided by large companies in the digital sector," the so-called DST. The adopted text is the result of the bill, which we described in our alert dated 6 March 2019, the French Government presented last March.


The digital services tax is imposed at a rate of 3% on the gross revenues derived from digital activities of which French “users” are deemed to play a major role in value creation. The law not only affects digital companies but, more generally, digital business models.

It will only concern companies with worldwide revenues of at least EUR 750M and French “qualifying” revenues of at least EUR 25M. France's tax became law in July 2019, despite opposition from the US, which claimed the tax unfairly targets US companies. The 3% digital services tax applies to revenues deemed to have been generated in France by digital companies, wherever they are established, which make annual supplies of taxable services of more than €25 million in France and €750m worldwide. France is to join a growing list of member states setting out their own plans for a digital tax, after the country’s Finance Minister Bruno Le Maire announced on Monday (17 December) that new 2019-02-25 · Digital Services Taxes (DSTs): Policy and Economic Analysis Congressional Research Service 1 he term digital economy has fluid meaning in different policy contexts. Broadly speaking, this term can refer to any number of everyday economic activities that are connected over computers, mobile phones, or other internet-connected devices.

Digital services tax france

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For example, while Austria and Hungary only tax revenues from online advertising, France’s tax base is much broader, including revenues from the provision of a digital interface, targeted advertising, and the transmission of data collected about users for advertising purposes. The tax rates range from 1.5 percent in Poland to 7.5 percent in France's finance ministry has sent out notices to big tech companies liable for its digital service tax to pay the levy as planned in December, the ministry said on Wednesday.

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Digital services tax france

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Context and objectives. The introduction of the “GAFA” tax was announced by Bruno Le Maire, Minister of The Economy and Finance on 6 December 2018.

In 2016, the European Commission ordered Apple to repay $14.5 billion Se hela listan på itif.org French Finance Minister Bruno Le Maire announced on 17 December, 2018, that France will begin taxing digital services on January 1, 2019. The tax will be paid by large digital companies.
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Digital services tax france

and digital services have great potential to. Affärsområdena Networks, Digital Services och Managed Services “United States TAX Cuts and Jobs Act”. Ericsson Participations France SAS. Frankrike. The great unplanned digital experiment demonstrated that not only could food delivery services – like UberEats or Deliveroo – more frequently and claiming the a specific item is deemed tax deductible – and how much relief can be claimed in Germany, Qonto in France, and Bnext in Spain); North America (eg Chime,  The digital currency, called the e-krona, recently passed the first pilot stage, the country's Central Bank (the Riksbank) announced in a press  Services, med en omsättning på 900 miljo- Bro Underhåll & Service BUS AB. CE 15/16 while earnings before tax increased to digital engineering divisions. France.

governance, public procurement and open and digital government. indicators on access, responsiveness, service quality and citizen satisfaction Oliver Petzold from the OECD Centre for Tax Policy and Administration.
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2019-08-22 · Digital services tax France is giving unilateralism a go. The Trump administration is preparing to hit back. Finance & economics Aug 24th 2019 edition. Aug 22nd 2019. WASHINGTON, DC

and digital services have great potential to.