Update - France Publishes Law for Digital Services Tax and Corporate Tax Rate Change for 2019

France has published Law No. 2019-759 of 24 July 2019 in the Official Gazette, which provides for the introduction of the Digital Services Tax (DST), as well a change in the corporate tax rate for large companies in 2019.

Digital Services Tax

The DST applies at a rate of 3% on the portion of turnover connected with France in relation to the operation of digital platforms (interfaces) that provide intermediation services between users and to digital advertising, including the sale of dat…