The French Ministry of Finance reportedly announced on 25 November 2020 that it has begun sending tax notices to large digital companies requiring payment of the 3% digital services tax (DST) for 2020, including companies such as Amazon, Apple, Facebook, and Google. This follows confirmation by French Finance Minister Bruno Le Maire in October 2020 that France would begin collecting DST in December 2020 as planned.
Earlier in the year, France agreed to suspend the collection of the 3% French…