The French General Directorate of Public Finance has published draft guidance on the country's new digital services tax (DST) for consultation. The DST applies at a rate of 3% on the portion of turnover connected with France from specified digital services for companies (groups) with annual global revenue exceeding EUR 750 revenue from services in France exceeding EUR 25 million ({News-2019-07-29/A/3-previous coverage}). The draft guidance includes three sections:
- the scope and liquidation …