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
France expands list of CbC reporting partner jurisdictions
April 30, 2026
France has published a Ministerial Order on 24 April 2026, published in Official Journal No. 0099 of 26 April 2026, updating the list of jurisdictions that meet the conditions for exemption from local filing under its country-by-country (CbC)
Read More
France updates list of non-cooperative tax jurisdictions under CGI
April 28, 2026
France has updated its list of non-cooperative states and territories for tax purposes through the Decree of 15 April 2026, published in the Official Gazette on 26 April 2026. The measure is issued under Article 238-0 A of the General Tax Code (CGI)
Read MoreFrance adopts new Customs Code, effective from May 2026
April 27, 2026
France’s Ministry of Action and Public Accounts has adopted a new Customs Code through Ordinance No. 2026-265 of 8 April 2026, following a comprehensive recodification of customs legislation. The regulatory part of the Code has also been published
Read MoreFrance revises tax claim deadlines after withholding tax ruling
April 24, 2026
The French tax authorities issued updated administrative comments, on 22 April 2026, clarifying limitation periods for filing tax claims following a ruling by the French Council of State concerning withholding tax dispute deadlines. Background to
Read MoreFrance clarifies MAP access rules, APA roll-back conditions in transfer pricing guidance
April 21, 2026
The French tax authority issued updated guidance on Mutual Agreement Procedures (MAP) and Advance Pricing Agreements (APA) on 15 April 2026, following a public consultation launched on 15 January 2025. The revisions provide clarification on MAP
Read MoreFrance introduces ‘innovative young enterprises’ category, extends tax exemptions to 2028
April 20, 2026
The French Tax Administration announced, on 15 April 2026, new provisions establishing a distinct category of innovative young enterprises and extending critical tax relief measures through 2028, following the enactment of Law No. 2026-103 of 19
Read More