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France implements regulations under DAC7 with respect to digital platforms

France has implemented the European Union (EU) Directive DAC7 (Council Directive 2021/514 of 22 March 2021) under Articles 1649b A to 1649b E of the French Tax Code (FTC). The DAC7 regulation is implementing an obligation to provide the tax authorities with the reporting of revenue generated by users of digital platforms.

Source EY

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