As of 1 January, internet giants such as Google, Apple and Facebook will have to pay a digital tax in France. Along with Germany, France has been keen to introduce a common tax within the EU.
The UK, Spain and Italy are other EU countries working on their own versions of a digital tax. Sweden, along with Ireland, Finland and Denmark, is opposed to a common EU digital tax.
Sweden’s Finance Minister Magdalena Andersson (S), has said that it is an issue of principle – that digital taxes break the constitutional tax principle that goods and services should be taxed where they are created, not where they are consumed
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