浅析2019年法美数字服务税争端问题

Abstract:Since France announced a digital services tax（“DST”）in late 2018，the dispute between France and the United States has been simmering for more than one year. Although the dispute has been put on hold for the moment，the trade crisis between France and the United States，sparked by the DST，continues. As a member of the European Union，France’s exemplary move has not only prompted other EU members to follow suit，but also led to retaliatory trade actions by the United States against the EU. That adds a huge obstacle to US-EU trade negotiations. Besides France，some other members of the European Union have also pledged to impose a digital services tax，which will deliver a new round of shock to the global digital economy. The development and implementation of France’s DST is still under the great threat of the trade countermeasures of the United States，but the international trend towards collecting digital services tax will not abate.

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