France to Implement Digital Services Tax Unilaterally if No EU Agreement Reached by March 2019

French Finance Minister Bruno Le Maire announced on 6 December 2018 that France will move forward with its own digital services tax (DST) if no agreement can be reached at the level of the EU by March 2019. The announcement follows a 4 December 2018 meeting of the EU Economic and Financial Affairs Council, during which the EU economic and finance ministers failed to reach agreement on the EU DST proposal. As part of that meeting, a joint declaration from France and Germany was put forward tha…