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U.S. trade-related hearing of France’s digital services tax

U.S. trade-related hearing of France’s digital services

The Office of the U.S. Trade Representative (USTR) today held a public hearing with regard to the U.S. investigation of France’s digital services tax.


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The French digital services tax imposes a 3% tax on annual revenues generated by certain companies providing covered digital services to, or aimed at, French users. There are thresholds for the tax to apply; it only applies for companies with annual revenues from the covered digital services of at least €750 million globally and €25 million in France. Read TaxNewsFlash

The USTR in early July 2019 initiated an investigation of France’s digital services tax under Section 301 of the Trade Act of 1974. Read TaxNewsFlash

Read a USTR notice on today’s hearing that includes a list of witnesses.

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