Taxation of the Digital Economy in France - Where are we?

Part 1 : The permanent establishment definition has been changed to embrace the digital economy. However, following two recent decisions by the French courts, does the new definition need to be further defined?

Part 2 : The second part of a two-part article considers the implications of the new permanent establishment definition and the MLI

Article published in Daily Tax Report International / France, September 2018, a Bloomberg BNA Publication.