On 25 November 2020, the Ministry of Finance announced that French tax authorities have begun sending notices to demand millions of euros from large digital companies or US technology groups as they push ahead with a new 3% digital services tax (DST) that has enraged Washington. The tax authorities has begun to send notices to large digital companies, including companies such as Amazon, Apple, Facebook, and Google as they have planned to start collecting DST in December 2020. The confirmation of the collection of the French DST came after the proposed deadline for the international agreement was pushed back from the end of 2020 to mid-2021.
Related Posts
Argentina ratifies second amending protocol to income tax treaty with France
July 20, 2026
Argentina has gazetted Law 27814 on 17 July 2026, which ratifies the amending protocol to its 1979 income and capital tax treaty with France. Signed on 6 December 2019, the protocol is the second to amend the treaty. It will enter into force 30
Read More
France confirms mandatory e-invoicing rollout from September 2026
July 16, 2026
The French Ministry of Economy and Finance has announced the forthcoming implementation of mandatory electronic invoicing (e-invoicing) requirements in Communication No. 898 issued on 11 July 2026. From 1 September 2026, all businesses must be
Read More
Canada, France sign competent authority arrangement on MLI arbitration procedures under tax treaty
July 13, 2026
According to a recent update from the Canadian government, Canada and France have signed a Competent Authority Arrangement establishing the procedures for applying the arbitration provisions under Part VI (Arbitration) of the OECD Multilateral
Read MoreFrance issues rules for preparing, filing CbC reporting
July 13, 2026
France has published the Order of 3 July 2026 in the Official Gazette on 9 July 2026, establishing the rules for preparing and filing the profit tax information declaration (Public Country-by-Country Report) required under the French Commercial
Read More
France extends GIR filing deadline
July 10, 2026
France’s Ministry of Economy and Finance announced an extension of the filing deadline for the GloBE Information Return (GIR) for the financial year ended 31 December 2024 through a press release issued on 8 July 2026. The deadline, which was
Read MoreFrance gets reasoned opinion over unfinished VAT exemption IT system for small businesses
July 09, 2026
France has received a reasoned opinion from the European Commission, as outlined in its July 2026 infringements package published on 7 July 2026, for failing to fulfil its obligations to provide all the IT functionalities required to enable the
Read More