On 2 December 2019, the United States (US) Trade Representative (USTR) announced the findings of an investigation under Section 301 of the Trade Act of 1974 (Section 301) into France’s Digital Services Tax (DST). The USTR determined that the French DST creates an unreasonable or discriminatory burden to US Commerce and in response proposed that the US impose tariffs of up to 100% on approximately US$2.4 billion of French-origin goods.
Source EY
Latest Posts in "France"
- Webinar Fiscal Solutions: France’s Digital Tax Revolution – E-Invoicing, E-Reporting and the Possible Return of Self-Certification (March 26)
- E-Invoicing Reform – Implementation Update Ahead of September 2026 Go‑Live
- French VAT 2026: Key Changes, Rates, and Compliance for E-commerce and Foreign Businesses
- Understanding France’s E-Invoicing Flow: Formats, Platforms, and Invoice Lifecycle Under the 2026 Reform
- France Issues New VAT Guidance for Dropshipping Without IOSS: Key Rules and Seller Obligations














