- Intermediaries perform services on behalf of others
- The location of an intermediary activity is determined based on the criteria used for similar operations subject to VAT
- Advertising services are not affected by the reach of the media, as long as the target audience is in France
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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