France: Administrative doctrine on taxation of digital services by big companies
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The French General Directorate of Public Finance has recently released an administrative doctrine that focuses on the taxation of specific services provided by leading companies in the digital industry. This updated doctrine offers important clarifications:
Tax exemption applies only to services that provide a digital interface where user interactions are of secondary importance.
Certain digital content supply services are not subject to taxation.
The exclusion of services within the same corporate group pertains solely to services exclusively provided to group entities.
The doctrine outlines the precise scope and definitions of taxable services, including taxable digital intermediation services.