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

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

Natalie Leonidou
September 05 2017
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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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Natalie Leonidou previously worked at ITR
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