France - The French Crusade to Tax the Online Advertisement Business: Reflections on the French Google Case and the Newly Introduced Digital Services Tax
- B. Michel
- European Taxation, 2019 (Volume 59), No 11
- 22 October 2019
Following a brief analysis of Google’s online advertisement business and the legal structure under which Google operates this business, the author comments on the French Google court case and settlement, and the newly introduced digital services tax.