As the OECD attempts to find a solution on how to tax the digitalisation of the economy, its members are becoming frustrated by the lack of progress and taking action unilaterally. One of the most impatient countries is France.
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Patrick reports on indirect tax matters, BEPS, and related tax disputes. He is ITR’s main reporter on VAT, GST, customs, trade and the efforts to tax the digital economy, including digital services taxes