Registration of Foregin Traders in France for the Taxation of E-Commerce Transactions

The concept of permanent establishment (PE) is of vital importance in calculating the tax for e-commerce transactions. Whether a computer server located in a given state constitutes a permanent establishment is subject to debate. In France, the general rule is that computer servers alone are auxiliary in character and cannot give rise to a taxable permanent establishment without further human activity.

The following questions have been addressed in this article:

When is the registration of a foreign trader compulsory?
What is the position of a computer server under French law for tax purposes?

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