The corporate tax system is increasingly unfit for purpose in the digital era. The fact that companies can structure themselves so that they pay much of their tax in low-tax jurisdictions, regardless of where sales take place, is a particular problem. France’s digital services tax, which the French upper house passed on Thursday, aims to change that. It will impose a levy on turnover for the largest digital companies operating in the country.
在數字時代，公司稅制越來越不合用。公司通過結構設計，可以實現在低稅收管轄區繳納大部分稅收，無論銷售發生在哪裏——這是一個特殊問題。法國議會上院本週四通過的數字服務稅旨在改變這種狀況。它將按照營業額，對在本國經營的那些最大的數字公司徵稅。
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