France - Taxation of the Digital Economy: French Reflections
- N. Gaoua
- European Taxation, 2014 (Volume 54), No 1
- 10 December 2013
In this note, the author highlights the challenges of taxing the digital economy, in particular the fact that the permanent establishment concept has not been adapted to address this new form of business activity. After outlining international efforts to fill the gap, the author describes unilateral measures that have been proposed by France.