A French court’s Friday ruling that the country’s digital services tax is constitutional and legally binding may shore up other nations’ confidence in their own DSTs and embolden others to push ahead with new ones, policy analysts said.
“We expect that today’s ruling in France will reinforce the perception that this is an effective and relatively simple tax that can bring in extra revenue, and is what many governments find appealing, not least in budgetary crises,” said Tove Maria Ryding, who leads tax policy work at the European Network on Debt and Development.
The Conseil constitutionnel’s decision highlights the conflict ...
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