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France Tax Authority issues updated guidelines on scope of digital services tax

On 21 June 2023, the French tax authority issued updated guidelines clarifying the scope of the digital services tax (DST). The guidelines, reflected in administrative documents BOI-TCA-TSN-10-10-10 and BOI-TCA-TSN-10-10-20, are in response to the Supreme Administrative Court’s decision in case No. 461058/2022.

Source: regfollower.com

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