Tech Giants Face French Digital Tax Compliance Maze

Tech giants have just a few months before they have to start paying France’s controversial 3% tax on digital services, but they still don’t have everything they need to figure out how much they’ll owe.

Aspects of the tax remain unclear, including how to count the number of users in France in certain situations, industry representatives and practitioners said.

The 3% tax on digital revenue, adopted by the Senate July 11, is retroactive to January and the first payments will be due in the fall. The tax, which French officials have described as a “GAFA tax” because it would target ...