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France tries to use PE rules to make MNEs pay a ‘fair share of tax’

05 September 2017

Natalie Leonidou

The French permanent establishment rules are the country’s biggest hurdle in taxing Google, Amazon, Facebook and Apple (GAFA) in the way it wants. But it is determined to use these rules to make such digital companies pay what it believes to be their ‘fair share of tax’.



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