On 23 and 30 March 2020, the French Tax Authorities (FTA) issued new draft guidance with respect to the Digital Services Tax (DST). This draft guidance focuses on compliance issues and also includes the first guidance on the scope and computation of the DST. The draft guidance is subject to public consultation until 23 May 2020. Thus, there may be revisions before the guidance is issued in final form. However, the guidance is already binding on the FTA, so that a taxpayer that follows this draft guidance will not be subject to reassessment by the FTA.
This Alert summarizes the main features of the draft guidance.
Source: KPMG
Source Deloitte
Source EY
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