Copying and distributing are prohibited without permission of the publisher

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’.

The article you are trying to view is locked content, available only to subscribers and current trialists.

International Correspondents