Designing Sustainable Tax Regimes: Workshop at McGill

We are concluding the fall tax policy colloquium at McGill next week with an interdisciplinary workshop to discuss ideas around the idea of sustainability in taxation. Here is the info:

Designing Sustainable Tax Systems

This workshop will bring together scholars and students in law, environmental management and engineering, political science, and economics to discuss what sustainability means and implies for taxation. Participants will discuss the broad idea of sustainability and its connection to consumer and investor behaviour; sustainability at the level of the firm, the society, the state, and the international community; the idea of triple bottom line accounting and the role of tax sustainability in CSR practices and ESG-certified investing; emerging ideas about sustainability in terms of taxpayer buy-in and administrability; and legal and institutional proposals to increase sustainability in taxation.

Agenda

11:00 Welcome

11:30 Richard Janda, Tracing and diminishing our environmental footprint 

12:15 Rita De la Feria, The Impact of Public Perceptions on VAT Rates Policy

13:00 Lunch

14:30 Benoit Timmermans & Wouter Achten, Using life cycle analysis to internalize environmental and social costs of production via VAT

15:15 Julien Tremblay-Gravel, Redistributing Taxing Rights Across Borders Under a DaVAT

16:00 Break

16:15 Allison Christians & Tarcisio Magalhaes, Blueprint for a Sustainable International Tax System

17:00 Closing remarks and reception

If you are in Montreal and would like to attend please contact me; space is limited but we will attempt to accommodate all those who are interested in attending.

Next Monday at McGill: Karie Davis-Nozemack, Applying Sustainability to Tax

Continuing the McGill tax policy colloquium next week will be Karie Davis-Nozemack, Associate Professor of Law & Ethics at Georgia Tech Scheller College of Business. Prof. Davis-Nozemack will discuss her forthcoming article with Kathryn Kisska-Schulze, which considers whether and how tax policy can support the quality of life, social justice and cohesion, diversity, democratic rights, broad participation, and social capital and individual capabilities that societies wish to sustain. The paper will be published in the Florida Tax Review and it follows Prof. Davis-Nozemack's earlier work with Robert Bird, Tax Avoidance as a Sustainability Problem, 151(4) J. Bus. Ethics 1009 (Sept. 2018), which examined tax avoidance in the context of corporate sustainability practices.

As always, the colloquium is supported by a grant made by the law firm Spiegel Sohmer, for the purpose of fostering an academic community in which learning and scholarship may flourish. The land on which we gather is the traditional territory of the Kanien’keha:ka (Mohawk), a place which has long served as a site of meeting and exchange amongst nations.

The talk and discussion will take place from 3-5 pm in New Chancellor Day Hall room 316; all are welcome to attend. The complete colloquium schedule is below and here.

Tomorrow at McGill: Karen Brown on Tax Policy for Sustainable Growth

Continuing the tax policy colloquium tomorrow will be Karen Brown, Theodore Rinehart Professor of Business Law at the George Washington University Law School, whose working paper is entitled Tax Policy: A Tool to Support Sustainable Growth. The paper examines the World Bank's "Human-Centered Business Model" which was developed by Marco Nicoli in a 2017 paper entitled
"The Human-Centered Business Model (HCBM): A Holistic Approach to a New Model for Doing Business." As Prof. Brown describes it, this project:

details a “common set of corporate goals covering economic, social, and environmental sustainability”  to create a coherent “business ecosystem.” Of a six-pronged approach , the fourth, known as the Fiscal Pillar, is designed to offer governments a menu of options allowing them to implement tax regimes that support efficiency and growth in their economies while providing incentives for enterprises to operate with attention to core principles as well as the considerable costs of doing business in a manner that disserves sustainable goals.

The paper examines the relevant goals and analyzes the prospects for achieving them using tax incentives (which the paper adjudges non-optimal) and varying tax burdens for sustainable and non sustainable business models (which the paper broadly endorses).

The paper notes that Marco Nicoli retired from the World Bank in 2018 but guides the HCBM project in his role as Advisor to the OECD’s Centre for Development in Paris. Surprising, then, that nowhere in the OECD's work on BEPS or its urgent progress on tax challenges arising from the digital economy is there any mention of coordination of these efforts with the sustainable development goals whether through the HCBM project or through the broader financing for development work on mobilizing domestic revenues. A missed opportunity since, as Prof. Brown notes:

Corporate taxes may be inappropriately low when measured by the value of operating in a vibrant and stable global economy sustained by adequate government expenditures.  Treating taxes as costs to shift onto others enables these companies to ignore the important role of taxation in the modern world. Yet a corporate goal of minimizing costs and maximizing profit above all else may operate to impair the effectiveness of governments in supplying the infrastructure and other goods and services necessary to support the basic needs of their residents. 

As editor and contributing author to "Taxation and Development - A Comparative Study", Prof. Brown is uniquely situated to talk about the incorporation (or lack thereof) of sustainability into taxation rubrics, and vice versa. It promises to be a good discussion.

As always, the colloquium is supported by a grant made by the law firm Spiegel Sohmer, for the purpose of fostering an academic community in which learning and scholarship may flourish. The land on which we gather is the traditional territory of the Kanien’keha:ka (Mohawk), a place which has long served as a site of meeting and exchange amongst nations.

The talk and discussion will take place from 3-5 pm in New Chancellor Day Hall room 316; all are welcome to attend. The complete colloquium schedule is below and here.

Tomorrow at McGill: Magalhaes on a New Global Tax Deal for the Digital Age

Tomorrow the McGill tax policy colloquium continues with a presentation by Tarcisio Magalhaes, who will discuss our co-authored paper, forthcoming in the Canadian Tax Journal. Here is the abstract:

The OECD is currently in the midst of a project intended to tackle the tax challenges arising from the digitalization of the economy. As laid out in Pillar 1 of its program of work released in May 2019, the goal seemed broadly to develop consensus on a new taxing right, to allow countries to tax multinationals even in the absence of traditional physical presence. Upon inspection, the plan seems to be about rebalancing taxing rights mostly among the relatively affluent OECD member states plus a few other key non-OECD states. Viewed from this perspective, the urgent effort to forge a new global tax deal for the digital age is destined to forestall a much-needed discussion on the broader distributive implications of the current global tax deal. This Article therefore critically examines the emerging tax bargain. Part I begins with a brief survey of some of the main factors that prompted the OECD to turn its attention to this topic. Part II considers the origins and development of nexus in the international tax regime, showing why this concept is amenable to broad expansion. Part III examines the range of reforms currently under consideration, arguing that the framing on digitalization misses a necessary connection to other pressing international policy programs that are also under development, most notably a global commitment to building institutions that support sustainable economic development. The Article concludes with a prediction that on its current trajectory, the program of work on digitalization is likely to produce a new global tax deal that looks much like the old global tax deal, with a relatively modest redistribution of taxing rights among a few key states, thus missing an opportunity for meaningful reform. 

The colloquium is supported by a grant made by the law firm Spiegel Sohmer, for the purpose of fostering an academic community in which learning and scholarship may flourish. The land on which we gather is the traditional territory of the Kanien’keha:ka (Mohawk), a place which has long served as a site of meeting and exchange amongst nations. The talk will take place in New Chancellor Day Hall room 316; all are welcome to attend. This fall the Colloquium theme is Designing Sustainable Tax Systems. The complete colloquium schedule is below and here.

[revised 4 Nov to include link to newly posted draft paper]

Today at McGill: Rebecca Kysar will Unravel Tax Treaties

The next instalment in this fall's tax policy colloquium at McGill will feature Rebecca Kysar, who will speak about her forthcoming paper, Unraveling the Tax Treaty, today at 3pm. Here is the abstract:

Coordination among nations over the taxation of international transactions rests on a network of some 2,000 bilateral double tax treaties. The double tax treaty is, in many ways, the roots of the international system of taxation. That system, however, is in upheaval in the face of globalization, technological advances, taxpayer abuse, and shifting political tides. In the academic literature, however, scrutiny of tax treaties is largely confined to the albeit important question of whether tax treaties are beneficial for developing countries. Surprisingly little consideration has been paid to whether developed countries, like the United States, should continue to sign tax treaties with one another, and no formal revenue or economic analyses of the treaties has been undertaken by the United States government. In fact, little evidence or theory exists to support entrance into tax treaties by the United States, and examination of investment flows indicates the treaties may even lose U.S. revenues. Problematically, the treaties also thwart reforms of the antiquated and broken international tax system. The trajectory of the recent U.S. tax legislation illustrates this phenomenon. 

Although tax treaties may have, at one time, served salutary purposes, modern circumstances call into question the relinquishment of taxing jurisdiction by source countries. I suggest that nations unravel the jurisdictional provisions from the treaties, abandoning or scaling them down, possibly through the new multilateral instrument. Rather than assessing antiquated notions of worldwide efficiency, the challenge for the international tax system going forward will be to attempt some degree of coordination while also imparting flexibility to advance national interests in setting revenue policy. This solution aims to thread that needle.  

The colloquium is supported by a grant made by the law firm Spiegel Sohmer, for the purpose of fostering an academic community in which learning and scholarship may flourish. The land on which we gather is the traditional territory of the Kanien’keha:ka (Mohawk), a place which has long served as a site of meeting and exchange amongst nations. The talk will take place in New Chancellor Day Hall room 316; all are welcome to attend.

This fall the Colloquium theme is Designing Sustainable Tax Systems. The complete colloquium schedule is below and here.

Law student tutorial: 8 minutes to construct a better term paper

Having given students one-on-one tutorials on how to organize their papers so many times that I have lost count, I finally made a tutorial. This is obviously aimed at my own students but as the fall semester gets into full swing and term paper writing projects take shape, others might find it helpful as well so here it is.

Enjoy: 8 minutes and only a few steps to constructing a better paper.

Monday at McGill: Eric Zolt presents "Tax Treaties and Developing Countries"

On Monday at McGill, Eric Zolt continues the fall tax policy colloquium with a presentation of his working paper entitled Tax Treaties and Developing Countries. Here is the intro:

Academics and others over the last 50 years have called for developing countries to hesitate or refrain from entering into bilateral tax treaties with developed countries. Tax treaties seek to facilitate cross-border transactions and investments by reducing tax barriers and providing greater certainty to foreign investors. But treaty provisions invariably result in countries yielding taxing rights. Since at least the 1920s, treaties have arguably provided greater taxing rights to the country where the investors reside (generally, capital-exporting developed countries) rather than the country where the economic activity takes place (often, capital-importing developing countries). Where capital flows are roughly equal between countries, rules that skew taxing rights towards residence-based taxation away from source-based taxation result in little or no revenue shifting. But where capital flows are less even, the tax revenue consequences may be substantial. 

Critics of tax treaties between developed and developing countries contend that developing countries give up tax revenue and receive little in return. But this common position rests on a questionable narrative. It assumes that tax treaties result in a transfer of revenue from developing to developed countries. For several reasons, tax revenue yielded by developing countries likely results in relatively little revenue gains by developed countries. In the current economic environment, tax treaties are less about distributive rules between countries and more about developed countries assisting their multinational entities in reducing their foreign tax liability and developing countries using tax treaties to attract foreign investment. 

Framed this way, tax treaties share much in common with traditional tax incentives (such as tax holidays and favorable depreciation provisions). Viewing tax treaties as tax incentives changes the focus from whether the treaty provisions are fair to developing countries to whether this type of incentive generates economic benefits that justify the revenue costs. 

For some, perhaps many, developing countries, tax treaties with developed countries make little economic sense. But for many other developing countries, this decision is more complex. It requires making country-specific and treaty-specific determinations of the revenue costs and economic benefits from entering into tax treaties with developed countries.

Viewing tax treaties as primarily incentive delivery mechanisms provides a reason for substantial scrutiny of their costs and benefits--a rarity given the often oblique if not thoroughly opaque nature of treaty adoption and ratification procedures across countries. The paper makes the case that evaluating the effectiveness of tax treaties involving developing countries is complex and specific to the particular countries and treaty terms, and that the main issue to be queried should not be the fair distribution of revenues between differently situated countries but rather the economic costs and benefits of reducing taxation as an incentive for inbound investment.

Zolt argues that "the stylized world where tax revenue yielded by source countries is picked up by residence countries is more fiction than fact," at least, in a world in which most primarily capital-exporting (rich) countries have primarily territorial rather than worldwide tax systems as is the case today. The examination of alternative approaches to cost benefit analysis in the latter part of the paper provides a useful reminder that isolating the economic impacts of any given tax policy position is difficult, no less so when the policy in question is packaged in the form of  tax treaty instead of a statute. Zolt nevertheless concludes that

Countries (both developed and developing) need to do the hard work of estimating the economic consequences of entering into tax treaties. This country-specific and treaty-specific cost-benefit exercise will be challenging and frustrating, given the many different assumptions that will influence the calculations. But these challenges are similar to those for estimating the costs and benefits of tax incentives and other types of tax expenditures. The exercise will also inform a country’s negotiating positions by highlighting those provisions (such as zero or low withholding taxes) that contribute to potential revenue losses. 

This paper is a timely contribution to the ongoing debate about how, and by which countries, cross-border income ought to be taxed, and I very much look forward to discussing it on Monday.

The colloquium is supported by a grant made by the law firm Spiegel Sohmer, for the purpose of fostering an academic community in which learning and scholarship may flourish. The land on which we gather is the traditional territory of the Kanien’keha:ka (Mohawk), a place which has long served as a site of meeting and exchange amongst nations.

This fall the Colloquium theme is Designing Sustainable Tax Systems. The complete colloquium schedule is below and here.

Monday at McGill: DeLaFeria presents Tax Fraud and Selective Enforcement

Tomorrow at McGill, Rita DeLaFeria will kick off the fall tax policy colloquium with a presentation of her work in progress entitled Tax Fraud and Selective Law Enforcement. Here is the abstract:

This article presents a new conceptual framework for research into tax fraud. Informed by research approaches from across tax law, public economics, criminology, criminal justice, economics of crime, and regulatory theory, it assesses the effectiveness, and the legitimacy, of current approaches to combating tax fraud, bringing new dimensions to previously identified trends in crime control. It argues that, whilst the last decade has witnessed significant intensification of measures that purportedly target tax fraud both within Europe and elsewhere, these measures display a fundamental misunderstanding of the phenomenon of tax fraud. 

Using VAT as a case study, it is argued that these measures concentrate upon combating the revenue costs of fraud rather than the fraud itself. Whilst measures deployed to combat revenue costs and those deployed to combat the tax fraud often coincide, this is not always the case. In cases where they do not coincide, prevalence is consistently given to enforcement measures that address revenue costs, rather than combatting the fraud itself, even where the effect is to aggravate other costs of tax fraud. It is argued that a concentration solely upon the revenue costs of fraud can no longer be regarded as either deterrent or punishment, but merely as a compensatory mechanism for the lost revenue. 

These developments in anti-tax fraud policy demonstrate a significant shift –one that appears to be motivated by a mixture of endogenous and exogenous factors– from tax fraud suppression to tax fraud management. The article concludes that this shift not only undermines tax equity and overall tax compliance, but may also lead to selective tax enforcement, thus representing a significant risk to the rule of law.

The colloquium is supported by a grant made by the law firm Spiegel Sohmer, for the purpose of fostering an academic community in which learning and scholarship may flourish. The land on which we gather is the traditional territory of the Kanien’keha:ka (Mohawk), a place which has long served as a site of meeting and exchange amongst nations.

This fall the Colloquium theme is Designing Sustainable Tax Systems. The complete colloquium schedule is below and here.

Fall 2019 Tax Policy Colloquium at McGill Law: Designing Sustainable Tax Systems

My fall tax policy course will incorporate a colloquium on current issues of national and international tax policy. The theme of this year’s colloquium is Designing Sustainable Tax Systems. 

The distinguished speakers who will contribute to this year’s colloquium include:

• Sep 30:  Rita De La Feria, Professor and Chair in Tax Law, University of Leeds.
• Oct 7: Eric Zolt, Michael H. Schill Distinguished Professor of Law, UCLA
• Oct 28:  Rebecca Kysar, Professor of Law, Fordham University School of Law
• Nov 4:  Tarcisio Magalhaes, Post-doctoral researcher, McGill Faculty of Law
• Nov 11:  Karen Brown, Theodore Rinehart Professor of Business Law, George Washington School of Law
• Nov. 18:  Karie Davis-Nozemack, Associate Professor, Georgia Tech Scheller College of Business.

All talks will take place from 15h-17h at the McGill Faculty of Law, 3644 Rue Peel, Room 316. All are welcome to attend.

The colloquium is made possible by a grant from Spiegel Sohmer. The land on which we gather is the traditional territory of the Kanien’keha:ka (Mohawk), a place which has long served as a site of meeting and exchange amongst nations. 

[post updated to correct schedule]

French Digital Devices Tax--Translation

I posted this as a public google doc but in case it is useful, here is a side by side google translate of the French DST (official French text here) (highlights my own of course):

	TEXTE ADOPTÉ n° 256 « Petite loi » ASSEMBLÉE NATIONALE CONSTITUTION DU 4 OCTOBRE 1958 QUINZIÈME LÉGISLATURE SESSION ORDINAIRE DE 2018-2019 9 avril 2019 PROJET DE LOI portant création d’une taxe sur les services numériques et modification de la trajectoire de baisse de l’impôt sur les sociétés, ADOPTÉ PAR L’ASSEMBLÉE NATIONALE EN PREMIÈRE LECTURE. (Procédure accélérée) L’Assemblée nationale a adopté le projet de loi dont la teneur suit : Voir les numéros : 1737, 1838, 1800 et 1819. ...............................................................	TEXT ADOPTED No. 256 "Small law" NATIONAL ASSEMBLY CONSTITUTION October 4, 1958 FIFTHPARLIAMENT SESSION OF 2018-2019 April 9, 2019 BILL establishing a tax on digital services and modified downward trajectory of corporation tax, ADOPTED BY THE NATIONAL ASSEMBLY AT FIRST READING. (Accelerated procedure) The National Assembly adopted the following draft law: See the numbers: 1737, 1838, 1800 and 1819. ................... ......................................
	Article 1er	Article 1
1	I. – Le code général des impôts est ainsi modifié :	I. - The general tax code is amended as follows:
2	1° Le chapitre II du titre II de la première partie du livre Ier est ainsi rétabli :	1 ° Chapter II of Title II of the first part of Book I is reinstated:
3	« CHAPITRE II	"CHAPTER II
4	« Taxe sur certains services fournis par les grandes entreprises du secteur numérique	" Tax on certain services provided by large enterprises in the digital sector
5	« Art. 299. – I. – Il est institué une taxe due à raison des sommes encaissées par les entreprises du secteur numérique définies au III, en contrepartie de la fourniture en France, au cours d’une année civile, des services définis au II.	" Art. 299. - I. - A tax is levied due on the sums collected by the companies of the digital sector defined in III, in return for the supply in France, during a calendar year, of the services defined in II.
6	« II. – Les services taxables sont :	"II. - The taxable services are:
7	« 1° La  mise à disposition, par voie de communications électroniques,   d’une interface numérique qui permet aux utilisateurs d’entrer en contact avec d’autres utilisateurs et d’interagir avec eux, notamment en vue de la livraison de biens ou de la fourniture de services directement entre ces utilisateurs. Toutefois, la mise à disposition d’une interface  numérique n’est pas un service taxable :	"(1) The provision, by means of electronic communications, of a digital interface which enables users to come into contact with other users and to interact with them, particularly with a view to the delivery of goods or the provision of services directly between those users. However, the provision of a digital interface is not a taxable service:
8	« a) Lorsque la personne qui réalise cette mise à disposition utilise l’interface numérique à titre principal pour fournir aux utilisateurs :	"(a) When the person making the provision uses the digital interface principally to provide users with:
9 10 11	« – des contenus numériques ; « – des services de communications ; « – des services de paiement, au sens de l’article L. 314-1 du code monétaire et financier ;	" - digital content; "- communications services; "- payment services, within the meaning of Article L. 314-1 of the Monetary and Financial Code;
12	« b) Lorsque l’interface numérique est utilisée pour gérer les systèmes et services suivants :	"(b) Where the digital interface is used to manage the following systems and services:
13 14 15 16	« – les systèmes de règlements interbancaires ou de règlement et de livraison d’instruments financiers, au sens de l’article L. 330-1 du même code ;    « – les plates-formes de négociation définies à l’article L. 420-1 dudit  code ou les systèmes de négociation des internalisateurs systématiques définis à l’article L. 533-32 du même code ;  « – les activités de conseil en investissements participatifs, au sens de  l’article L. 547-1 du même code, et, s’ils facilitent l’octroi de prêts, les services d’intermédiation en financement participatif, au sens de l’article L. 548-1 du même code ;       « – les autres systèmes de mise en relation, mentionnés dans un arrêté  du ministre chargé de l’économie, dont l’activité est soumise à autorisation et l’exécution des prestations soumise à la surveillance d’une autorité de régulation en vue d’assurer la sécurité, la qualité et la transparence de transactions portant sur des instruments financiers, des produits d’épargne ou d’autres actifs financiers ;	“- interbank settlement systems or the settlement and delivery of financial instruments within the meaning of Article L. 330-1 of the same Code ;   "- the trading venues defined in Article L. 420-1 of the said Code or the trading systems of the systematic internalisers defined in Article L. 533-32 of the same Code;  "- Participatory investment consulting activities, within the meaning of Article L. 547-1 of the same Code, and, if they facilitate the granting of loans, participatory financing intermediation services, within the meaning of Article L. 548-1 of the same Code; "- the other linking systems mentioned in an order of the Minister for the Economy whose activity is subject to authorization and the performance of services subject to the supervision of a regulatory authority with a view to ensure the security, quality and transparency of transactions involving financial instruments, savings products or other financial assets;
17	« c) Lorsque cette mise à disposition n’est pas un service qui relève du 2° du présent II et que l’interface numérique a pour objet de permettre l’achat ou la vente de prestations visant à placer des messages publicitaires dans les conditions prévues au même 2° ;	"(c) Where such making available is not a service falling under 2 ° of this II and the purpose of the digital interface is to allow the purchase or sale of services intended to place advertising messages under the conditions provided for the same 2 °;
18	« 2° Les services commercialisés auprès des annonceurs, ou de leurs mandataires, visant à placer sur une interface numérique des messages publicitaires ciblés en fonction de données relatives à l’utilisateur qui la consulte et collectées ou générées à l’occasion de la consultation de telles interfaces. Ces services peuvent notamment comprendre les services  d’achat, de stockage et de diffusion de messages publicitaires, de contrôle publicitaire et de mesures de performance ainsi que les services de gestion  et de transmission de données relatives aux utilisateurs.	2 ° Services marketed to advertisers, or their agents, aiming to place on a digital interface targeted advertising messages based on data relating to the user who consults it and collected or generated during the consultation of such interfaces. Such services may include, but are not limited to, purchasing, storing and advertising, advertising control and performance measurement services, and user data management and transmission services.
19	« Sont  exclus des  services taxables  les services mentionnés  aux 1° et 2° du présent II fournis entre entreprises appartenant à un même groupe, au sens du dernier alinéa du III.	"Taxable services are excluded from the services mentioned in 1 ° and 2 ° of this II provided between enterprises belonging to the same group, within the meaning of the last paragraph of III.
20	« III. – Les entreprises mentionnées au I sont celles, quel que soit leur  lieu d’établissement, pour lesquelles le montant des sommes encaissées en contrepartie des services taxables lors de l’année civile précédant celle mentionnée à ce même I excède les deux seuils suivants :	"III. - The companies mentioned in I are those, regardless of their place of establishment, for which the amount of sums received for taxable services in the calendar year preceding the calendar year mentioned above exceeds the following two thresholds:
21 22	« 1° 750 millions d’euros au titre des services fournis au niveau mondial ;      « 2° 25 millions d’euros au titre des services fournis en France, au sens de l’article 299 bis.	“-1 ° 750 million euros for services provided worldwide; “-2 ° 25 million euros for services provided in France, within the meaning of Article 299a.
23	« Pour les entreprises, quelle que soit leur forme, qui  sont liées, directement ou indirectement, au sens du II de l’article L. 233-16 du code  de commerce, le respect des seuils mentionnés aux 1° et 2° du présent III s’apprécie au niveau du groupe qu’elles constituent.	"For companies, whatever their form, which are related, directly or indirectly, within the meaning of II of Article L. 233-16 of the Commercial Code, compliance with the thresholds mentioned in 1 ° and 2 ° of this It is appreciated at the level of the group that they constitute.
24	« Art. 299 bis. – I. – Pour l’application du présent chapitre :	"Art. 299 bis. - I. - For the purposes of this chapter:
25	« 1° La France s’entend du territoire  national, à l’exception des collectivités régies par l’article 74 de la Constitution, de la Nouvelle-Calédonie, des Terres australes et antarctiques françaises et de l’île de Clipperton ;	"(1) France means the national territory, with the exception of the communities governed by Article 74 of the Constitution, New Caledonia, the Southern Territories and French Antarctic and Clipperton Island;
26	« 2° L’utilisateur d’une interface numérique est localisé en France s’il la consulte au moyen d’un terminal situé en France ;	"2° The user of a digital interface is located in France if he consults it by means of a terminal located in France;
27	« 3° (nouveau) Les encaissements versés en contrepartie de la fourniture d’un service taxable défini au 1° du II de l’article 299 s’entendent de l’ensemble des sommes versées par les utilisateurs de cette interface, à l’exception de celles versées en contrepartie de biens ou de services dont l’achat n’est pas indispensable à l’utilisation de l’interface et n’en permet pas une utilisation dans de meilleures conditions ;	"3° (new) Receipts paid in consideration for the supply of a taxable service defined in 1 ° of II of article 299 are the sum of the sums paid by the users of this interface, to the except those paid for goods or services the purchase of which is not essential for the use of the interface and does not permit its use under better conditions;
28	« 4° (nouveau) Les encaissements versés en contrepartie de la fourniture d’un service taxable défini au 2° du même II s’entendent de l’ensemble des sommes versées par les annonceurs, ou leurs mandataires, en contrepartie de la réalisation effective du placement des messages publicitaires ou permettant  de réaliser un tel placement dans de meilleures conditions.	"4 ° (new) Receipts paid in consideration for the supply of a taxable service defined in 2 ° of the same II all the are sums paid by the advertisers, or their agents, in return for the actual realization placement of advertising messages or to make such an investment in better conditions.
29	« II. – Les  services taxables  mentionnés au 1° du II  de l’article 299 sont fournis en France au cours d’une année civile si :	"II. - The taxable services mentioned in 1 ° of II of article 299 are provided in France during a calendar year if:
30	« 1° Lorsque l’interface numérique permet la réalisation, entre utilisateurs de l’interface, de livraisons de biens ou de prestations de services, une telle opération est conclue au cours de cette année par un utilisateur localisé en France ;	"1 ° When the digital interface allows the realization, between users of the interface, of deliveries of goods or services, such an operation is concluded during this year by a user located in France;
31	« 2° Lorsque l’interface numérique ne permet pas  la réalisation de livraisons de biens ou de prestations de services, un de ses utilisateurs dispose au cours de cette année d’un compte ayant été ouvert depuis la France et lui permettant d’accéder à tout ou partie des services disponibles sur cette interface.	2 ° When the digital interface does not allow the realization of deliveries of goods or services, one of its users has during this year an account that has been opened from France and allowing him to access all or part of the services available on this interface.
32	« III. – Les services taxables mentionnés au 2° du II de l’article 299      sont fournis en France au cours d’une année civile si :	"III. - The taxable services mentioned in 2 ° of II of article 299 are provided in France during a calendar year if:
33	« 1° Pour les services autres que ceux mentionnés au 2° du présent III, un message publicitaire est placé au cours de cette année sur une interface numérique consultée par un utilisateur localisé en France ;	"1 ° For services other than those mentioned in 2 ° of this III, an advertising message is placed during this year on a digital interface consulted by a user located in France;
34	« 2° Pour les ventes de données qui ont été générées ou collectées à l’occasion de la consultation d’interfaces numériques par des utilisateurs, des données vendues au cours de cette année sont issues de la consultation d’une de ces interfaces par un utilisateur localisé en France.	2 ° For the sales of data that were generated or collected during the consultation of numerical interfaces by users, data sold during this year are derived from the consultation of one of these interfaces by a user located in France.
35	« IV. – Lorsqu’un service taxable mentionné au II de l’article 299 est    fourni en France au cours d’une année civile au sens des II ou III du présent article, le montant des encaissements versés en contrepartie de cette fourniture est défini comme le produit de la totalité des  encaissements versés au cours de cette année en contrepartie de ce service par le pourcentage représentatif de la part de ces services rattachée à la France évalué lors de cette même année. Ce pourcentage est égal :	"IV. - Where a taxable service referred to in II of article 299 is provided in France during a calendar year as defined in II or III of this article, the amount of the receipts paid in return for that supply is defined as the product of all the receipts paid during this year in return for this service by the representative percentage of the share of these services attached to France evaluated during the same year. This percentage is equal to:
36	« 1° Pour les services mentionnés au 1° du II du présent article, à la proportion des opérations de livraisons de biens ou de fournitures de services pour lesquelles l’un des utilisateurs de l’interface numérique est localisé en France ;	"1 ° For the services mentioned in 1 ° of II of this article, the proportion of the operations of deliveries of goods or supplies of services for which one of the users of the digital interface is located in La France ;
37	« 2° Pour les services mentionnés au 2° du même II, à la proportion      des utilisateurs qui disposent d’un compte ayant été ouvert depuis la France et permettant d’accéder à tout ou partie des services disponibles à partir de l’interface et qui ont utilisé cette interface durant l’année civile concernée ;	2 ° For the services mentioned in 2 ° of the same II, the proportion of users who have an account having been opened from France and allowing access to all or part of the services available from the interface and who used this interface during the calendar year concerned;
38	« 3° Pour les services mentionnés au 1° du III du présent article, à la proportion des messages publicitaires placés sur une interface numérique consultée par un utilisateur localisé en France ;	"3 ° For the services mentioned in 1 ° of III of this article, the proportion of advertising messages placed on a digital interface consulted by a user located in France;
39	« 4° Pour les services mentionnés au 2° du même III, à la proportion    des utilisateurs pour lesquels tout ou partie des données vendues ont été générées ou collectées à l’occasion de la consultation, lorsqu’ils étaient localisés en France, d’une interface numérique.	'4 ° For the services mentioned in 2 ° of the same III, the proportion of users for whom all or part of the data sold were generated or collected during the consultation, when they were located in France, a digital interface.
40	« Art. 299 ter. – Le fait générateur de la taxe prévue à l’article 299 est constitué par l’achèvement de l’année civile au cours de laquelle l’entreprise définie au III du même article 299 a encaissé  des sommes en contrepartie de la fourniture en France de services taxables. Toutefois, en cas de cessation d’activité du redevable, le fait générateur de la taxe intervient lors de cette cessation.	"Art. 299 ter. - The operative event for the tax provided for in Article 299 is the completion of the calendar year in which the enterprise defined in Article 299 (III) has received cash in return for the supply in France of taxable services. However, in the event of the cessation of activity of the taxable person, the chargeable event occurs during the cessation.
41	« Le redevable de la taxe est la personne qui encaisse les sommes. La     taxe devient exigible lors de l’intervention du fait générateur.	"The person liable for the tax is the person who cashes the money. The tax becomes chargeable when the generating event occurs.
42	« Art. 299 quater. – I. – La taxe prévue à l’article 299 est assise sur le montant, hors  taxe sur la valeur ajoutée, tel que défini au IV de l’article 299 bis, des sommes encaissées par le redevable, lors de l’année au cours de laquelle la taxe devient exigible, en contrepartie d’un service taxable fourni en France.	"Art. 299 quater. - I. - The tax provided for in Article 299 is based on the amount, excluding value added tax, as defined in Article 299 (IV), of the sums collected by the taxable person, in the year in which during which the tax becomes due, in return for a taxable service provided in France.
43	« Toutefois, ne sont pas prises en compte les sommes versées  en contrepartie de la mise à disposition d’une interface numérique qui facilite la vente de produits soumis à accises, au sens du 1 de l’article 1er de la directive 2008/118/CE du Conseil du 16 décembre 2008 relative au régime général d’accise et abrogeant la directive 92/12/CEE, lorsqu’elles présentent un lien direct et indissociable avec le volume ou la valeur de ces ventes.	'However, the sums paid in return for the provision of a digital interface which facilitates are not taken into account. the sale of excise goods within the meaning of Article 1 (1) of Directive 2008/118 /Council Directive of 16 December 2008 on the general excise system and repealing Directive 92/12 / EEC where they have a direct and inseparable link with the volume or value of those sales.
44	« II. – Le  montant de la  taxe est calculé  en appliquant à l’assiette  définie au I un taux de 3 %	"II. - The amount of the tax is calculated by applying to the base defined in I a rate of 3%.
45	« Art. 299 quinquies. – Pour l’application du présent chapitre, les sommes encaissées dans une monnaie autre que l’euro sont converties en appliquant le dernier taux de change publié au Journal officiel de l’Union européenne, connu au premier jour du mois au cours duquel les sommes sont encaissées.	"Art. 299 quinquies. - For the purposes of this Chapter, sums received in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, known as the first day of the month in which the sums are cashed.
46	« Art. 300. – I. – La taxe prévue à l’article 299 est déclarée et liquidée par le redevable selon les modalités suivantes :	"Art. 300. - I. - The tax provided for in article 299 is declared and liquidated by the taxable person in the following manner:
47	« 1° Pour les redevables de la taxe sur la valeur ajoutée soumis au régime réel normal d’imposition mentionné au 2 de l’article 287, sur l’annexe à la déclaration mentionnée au 1 du même article 287 déposée au titre du mois de mars ou du premier trimestre de l’année qui suit celle au cours de laquelle la taxe est devenue exigible ;	"(1) For the taxable persons liable for the value added tax subject to the normal real tax system mentioned in 2 section 287, on the schedule to the return referred to in paragraph 1 of the same section 287 filed for the month of March or the first quarter of the year following the year in which the tax became due;
48	« 2° Pour les redevables de la taxe sur la valeur ajoutée soumis au        régime réel simplifié d’imposition prévu à l’article 302 septies A, sur la déclaration annuelle mentionnée au 3 de l’article 287 déposée au titre de l’exercice au cours duquel la taxe est devenue exigible ;	2 ° For the taxable persons liable for the value added tax subject to the simplified real taxation system provided for in Article 302f A, on the annual declaration referred to in paragraph 3 of Article 287 filed for the financial year in question. during which the tax became due;
49	« 3° Dans tous les autres cas, sur l’annexe à la déclaration prévue au 1 de l’article 287, déposée auprès du service de recouvrement dont relève le siège ou le principal établissement du redevable, au plus tard le 25 avril de l’année qui suit celle au cours de laquelle la taxe est devenue exigible.	"3 ° In all other cases, on the annex to the declaration provided for in 1 of article 287, filed with the collection office to which the head office or the principal place of business of the taxable person belongs, not later than 25 April of the year following the year in which the tax became due.
50	« II. – La taxe est  acquittée dans les conditions  prévues à l’article 1693 quater, sauf par les redevables soumis au régime  réel simplifié d’imposition prévu à l’article 302 septies A, pour lesquels elle est acquittée dans les conditions prévues à l’article 1692. Sans préjudice des dispositions prévues aux articles L. 16 C et L. 70 A du livre des procédures fiscales, elle est recouvrée et contrôlée selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que les taxes sur le chiffre d’affaires. Les réclamations sont présentées, instruites et jugées  selon les règles applicables à ces mêmes taxes.	"II. - The tax is paid in accordance with Article 1693 quater, except by the taxable persons subject to the simplified real taxation regime provided for in Article 302f A, for which it is paid under the conditions set out in Article 1692. Without prejudice to the provisions of articles L. 16 C and L. 70 A of the book of fiscal procedures, it is recovered and controlled according to the same procedures and under the same sanctions, guarantees, security and privileges as the taxes on the digit business. Claims are presented, processed and judged according to the rules applicable to these same taxes.
51	« III. – Tant que le droit de reprise de l’administration est susceptible   de s’exercer, conformément à l’article L. 177 A du livre des procédures fiscales, les redevables conservent, à l’appui de leur comptabilité, l’information des sommes encaissées mensuellement en contrepartie de chacun des services taxables fournis, en distinguant celles se rapportant  à un service fourni en France, au sens des II et III de l’article 299 bis et, le cas échéant, celles exclues de l’assiette en application du second alinéa du I de l’article 299 quater, ainsi que les éléments quantitatifs mensuels utilisés pour calculer les proportions prévues au IV de l’article 299 bis. L’information sur les sommes encaissées mensuellement précise, le cas échéant, le montant encaissé dans une monnaie autre que l’euro et le montant converti en euro selon les modalités prévues à l’article 299 quinquies, en  faisant apparaître le taux de change retenu en application du même article 299 quinquies.	"III. - As long as the right of repossession of the administration is likely to be exercised, in accordance with Article L. 177A of the book of the fiscal procedures, the taxable persons keep, in support of their accounts, the information of the sums received each month for each of the taxable services provided, distinguishing those relating to a service provided in France, within the meaning of II and III of Article 299a and, where appropriate, those excluded from the tax base pursuant to second subparagraph of Article 299c (1) and the monthly quantitative elements used to calculate the proportions provided for in Article 299a (IV). The information on the sums received monthly shall specify, where appropriate, the amount received in a currency other than the euro and the amount converted into euros in the manner provided for in Article 299d, showing the exchange rate used. under the same Article 299d.
52	« Ces informations sont tenues à la disposition de l’administration et lui sont communiquées à première demande.	"This information is held at the disposal of the administration and is communicated to him on first request.
53	« IV. – Lorsque le redevable n’est pas établi dans un État membre de  l’Union européenne ou dans tout autre État partie à l’accord sur l’Espace économique européen ayant conclu avec la France une convention d’assistance administrative en vue de lutter contre la fraude et l’évasion fiscales ainsi qu’une convention d’assistance mutuelle en matière de recouvrement de l’impôt, il fait accréditer auprès du service des impôts compétent un représentant assujetti à la taxe sur la valeur ajoutée établi en France, qui s’engage, le cas échéant, à remplir les formalités au nom et pour le compte du représenté et à acquitter la taxe à sa place. » ;	"IV. - Where the person liable is not established in a Member State of the European Union or in any other State party to the Agreement on the European Economic Area which has concluded an assistance agreement with France for the Administrative purpose of combating tax evasion and tax evasion as well as a mutual assistance agreement on the collection of tax, it has accredited to the relevant tax service a representative liable for the value added tax established in France, who undertake, where appropriate, to complete the formalities in the name and on behalf of the principal and to pay the tax in its place. "
54	2° Le II quater de la section II du chapitre Ier du livre II est ainsi rétabli :	2 ° IIc of Section II of Chapter I of Book II is hereby reinstated:
55	« II quater : Régime spécial de la taxe sur certains services fournis par les grandes entreprises du secteur numérique	"IIc: Special tax regime on certain services provided by large undertakings in the digital sector
56	« Art. 1693 quater. – I. – Les redevables de la taxe prévue à l’article 299 autres que ceux soumis au régime réel simplifié d’imposition prévu à l’article 302 septies A acquittent cette taxe au moyen de deux acomptes versés lors de l’année au cours de laquelle elle devient exigible et au moins égaux à la moitié du montant dû au titre de l’année précédente.	" Art. 1693 quater. - I. - Persons liable for the tax provided for in Article 299 other than those subject to the simplified real tax scheme provided for in Article 302f A shall pay this tax by way of two installments paid during the current year. from which it becomes due and at least equal to half of the amount due for the previous year.
57	« Le premier acompte est  versé lors de la déclaration  de la taxe devenue exigible l’année précédente.	"The first installment shall be paid when the tax becomes due the previous year.
58	« Le second acompte est versé :	"The second installment shall be paid:
59	« 1° Pour les redevables de la taxe sur la valeur ajoutée soumis au        régime réel normal d’imposition mentionné au 2 de l’article 287, lors du dépôt de l’annexe à la déclaration mentionnée au 1 du même article 287 déposée au titre du mois de septembre ou du troisième trimestre de l’année ;	" (1) For the persons liable for the value added tax subject to the normal real tax system mentioned in 2 of article 287, when depositing the annex to the declaration mentioned in 1 the same article 287 filed for the month of September or the third quarter of the year;
60	« 2° Dans les autres cas, au plus tard le 25 octobre, lors du dépôt de    l’annexe à la déclaration prévue au même 1 déposée auprès du service de recouvrement dont relève le siège ou le principal établissement du redevable.	"2 ° In other cases, no later than 25 October, when filing the annex to the declaration provided for in the same 1 deposited with the collection office to which the head office or the principal establishment of the taxable person belongs.
61	« II. – Les redevables qui estiment que le paiement  d’un acompte conduirait à excéder le montant de la taxe définitivement dû peuvent  surseoir au paiement de ce dernier ou minorer son montant.	"II. - Taxable persons who consider that the payment of a deposit would lead to exceeding the amount of the tax definitively due may defer the payment of the latter or reduce its amount.
62	« Lorsqu’un redevable fait usage de la faculté prévue au premier alinéa du présent II et que le montant de la taxe finalement  dû est supérieur de plus de 20 % au montant des acomptes versés, l’intérêt de retard prévu à l’article 1727 et la majoration prévue à l’article 1731 sont applicables.	"The interest for late payment and the increase mentioned in the second paragraph of this II shall be applied to the positive difference between, on the one hand, the sum of the amount of each of the two installments which would have been paid in the absence of any modulation to the and, on the other hand, the sum of the amount of each of the two installments actually paid.
63	« L’intérêt de retard et la  majoration mentionnés au deuxième alinéa  du présent II sont appliqués à la différence positive entre, d’une part, la somme du montant de chacun des deux acomptes qui auraient été versés en l’absence de modulation à la baisse et, d’autre part, la somme du montant   de chacun des deux acomptes effectivement versés.	"Where a debtor makes use of the option provided for in the first paragraph of this II and the amount of the tax finally due is more than 20% higher than the amount of the installments paid, the late payment interest provided for in Article 1727 and the increase provided for in Article 1731 shall apply.
64	« III. – Le montant de taxe dû est régularisé lorsqu’elle est déclarée. Le cas échéant, les montants à restituer aux redevables sont imputés sur l’acompte acquitté lors de cette déclaration puis, si nécessaire, sur celui acquitté postérieurement la même année ou, en cas d’absence ou d’insuffisance des acomptes, remboursés.	"III. - The amount of tax due is regularized when it is declared. Where applicable, the amounts to be refunded to the taxable persons shall be deducted from the advance paid on that declaration and, if necessary, from the amount paid later in the same year or, in the event of absence or insufficiency of the down payments, reimbursed.
65	« Art. 1693 quater A. – En cas de cessation d’activité du redevable, le montant de la taxe prévue à l’article 299 qui est dû au titre de l’année de cessation d’activité est établi immédiatement. Elle est déclarée, acquittée et, le cas échéant, régularisée selon les modalités prévues pour la taxe sur la valeur ajoutée dont il est redevable ou, à défaut, dans les soixante jours suivant la cessation d’activité.	"Art. 1693 quater A. - In the event of cessation of activity of the taxable person, the amount of the tax provided for in Article 299 which is due in respect of the year of cessation of activity shall be determined immediately. It shall be declared, paid and, where appropriate, adjusted in accordance with the terms laid down for the value added tax to which it is liable or, failing that, within sixty days following the cessation of activity.
66	« Art. 1693 quater B. – I. – Un redevable de la taxe prévue à l’article 299 qui n’est pas soumis au régime réel simplifié d’imposition prévu à l’article 302 septies A peut choisir de déclarer et d’acquitter la taxe pour l’ensemble des redevables du groupe, au sens du dernier alinéa du IV de l’article 299, auquel il appartient. Dans ce cas, l’article 1693 ter ne s’applique pas à cette taxe.	"Art. 1693 quater B. - I. - A taxable person provided for in section 299 who is not subject to the simplified real tax system provided for in Article 302f A may elect to declare and pay the tax for all the persons liable for the group within the meaning of the last paragraph of Article 299 IV, to which he belongs. In this case, Article 1693 ter does not apply to this tax.
67	« Cette option est exercée avec l’accord de l’ensemble des redevables  du groupe concerné.	"This option is exercised with the agreement of all taxpayers of the group concerned.
68	« II. – Le redevable recourant à l’option prévue au I formule sa demande auprès du service des impôts dont il dépend. Cette option prend effet pour les paiements et remboursements intervenant à compter de la déclaration déposée l’année suivant la réception de la demande par ce service.	"II. - The taxpayer using the option provided for in I formulates his request to the tax office on which he depends. This option takes effect for payments and refunds occurring from the declaration filed the year following receipt of the request by that service.
69	« III. – L’option est exercée pour au moins trois années.	"III. - The option is exercised for at least three years.
	« Le redevable renonçant à l’option formule sa demande de renonciation auprès du service des impôts dont il dépend. Cette renonciation prend effet pour les paiements et remboursements intervenant à compter de la déclaration de l’année déposée l’année suivant la réception de la demande par ce service.	"The taxpayer renouncing the option formulates his request for renunciation to the tax office on which he depends. This renunciation takes effect for the payments and refunds occurring from the declaration of the year filed the year following the reception of the request by this service.
70	« L’option s’applique pour la taxe due par tout nouveau membre du    groupe concerné. En cas de désaccord de ce dernier, il est renoncé à  l’option dans les conditions prévues au deuxième alinéa du présent III.	"The option applies for the tax due by any new member of the group concerned. In case of disagreement of the latter, the option is waived under the conditions set out in the second paragraph of this III.
71	« IV. – La déclaration déposée par le redevable recourant à l’option mentionne les montants dus par chaque membre du groupe.	"IV. - The declaration filed by the taxpayer using the option mentions the amounts owed by each member of the group.
72	« V. – Le redevable recourant à l’option prévue au I obtient les remboursements de la taxe due par les redevables membres du groupe consolidé, le cas échéant, par imputation des montants dus par les autres membres et acquitte les droits et les intérêts de retard et pénalités prévus au chapitre II du présent livre en conséquence des infractions commises par   les redevables membres du groupe.	"V. - The taxpayer using the option provided for in I shall obtain refunds of the tax due by the consolidated group of taxable persons, if any, by charging the amounts owed by the other members and paying the fees and interests of the delay and penalties provided for in Chapter II of this Book as a result of the offenses committed by the class members.
74	« VI. – Chaque redevable  membre du groupe est tenu solidairement   avec le redevable recourant à l’option prévue au I au paiement de la taxe et, le cas échéant, des intérêts de retard et pénalités correspondants que le redevable recourant à l’option prévue au même I est chargé d’acquitter, à hauteur des droits, intérêts et pénalités dont le redevable membre du groupe serait redevable si l’option mentionnée audit I n’avait pas été exercée. » ;	"VI. - Each taxpayer who is a member of the group is jointly and severally liable with the taxpayer using the option provided for in Article I to pay the tax and, where applicable, interest on arrears and penalties corresponding to the taxpayer using the option provided for in the same I is liable to pay, up to the amount of the rights, interests and penalties of which the party liable for the group would be liable if the option mentioned in audit I had not been exercised. " ;
75	3° À l’article 302 decies, après les mots : « des articles », est insérée la référence : « 299, » ;	3 ° In Article 302i, after the words: "Articles", the reference is inserted: "299,";
76	4° (Supprimé)	4 ° (Deleted)
77	II. – Le titre II de la première partie du livre des procédures fiscales est ainsi modifié :	II. - Title II of the first part of the Book of Tax Procedures is amended as follows:
78	1° Le I ter de la section II du chapitre Ier est ainsi rétabli :	1 ° I ter of Section II of Chapter I is hereby reinstated:
79	« I ter : Taxe sur certains services fournis  par les grandes entreprises du secteur numérique	'I ter: Tax on certain services provided by large undertakings in the digital sector
80	« Art. L. 16 C. – L’administration fiscale peut demander au redevable  de la taxe prévue à l’article 299 du code général des impôts  des justifications sur tous les éléments servant de base au calcul de cette taxe sans que cette demande constitue le début d’une vérification  de comptabilité ou d’un examen de comptabilité.	' Art. L. 16 C. - The tax authorities may ask the person liable for the tax provided for in Article 299 of the General Tax Code to justify all the elements used to calculate this tax without this request being the beginning of an accounting audit or an accounting examination.
81	« Cette demande indique expressément  au redevable les points sur lesquels elle porte et lui fixe un délai de réponse, qui ne peut être inférieur à deux mois.	"This request expressly indicates to the person liable for the points to which it relates and fixes a time limit for replies, which can not be less than two months.
82	« Lorsque le redevable n’a pas répondu ou  a répondu de façon insuffisante à la demande de justifications dans le délai prévu par celle-ci, l’administration fiscale lui adresse une mise en demeure de produire ou decompléter sa réponse dans un délai de trente jours, en précisant, le cas échéant, les compléments de réponse souhaités. Cette mise en demeure mentionne la procédure de taxation d’office prévue à l’article L. 70 A. » ;	"Where the person liable has not replied or has not replied sufficiently to the request for justifications within the period provided for therein, the tax authorities shall send him a formal notice to produce orspecified complete his reply within aperiod of time. thirty days, specifying, if necessary, the desired additional answers. This formal notice mentions the automatic taxation procedure provided for in Article L. 70 A. ";
83	1° bis (nouveau) Après  le troisième  alinéa de l’article  L. 48, il est inséré un alinéa ainsi rédigé :	1 ° bis (new) After the third paragraph of Article L. 48, a paragraph is inserted as follows:
84	« Pour   le redevable  membre d’un groupe   mentionné à l’article 1693 quater B du code général des impôts, l’information prévue au premier alinéa du présent article porte, en ce qui concerne la taxe prévue à l’article 299  du code général des impôts et les pénalités correspondantes,sur les montants dont ce redevable serait redevable en l’absence d’appartenance au groupe. » ;	"For the taxpayer member of a group referred to in article 1693 quater B of the general tax code, the information provided for in the first paragraph of this article shall, in respect of the tax provided for in Article 299 of the General Tax Code and the corresponding penalties, on the amounts of which that person would be liable in the absence of membership of the group. "
85	2° Le B du I de la section V du même chapitre Ier est complété par un    article L. 70 A ainsi rédigé :	2 ° B of I of section V of the same Chapter I is supplemented by an article L. 70 A as follows:
86	« Art. L. 70 A. – Lorsque, dans les trente jours de la réception de la       mise en demeure mentionnée au dernier alinéa de l’article L. 16 C, le redevable s’est abstenu de répondre, n’a pas complété sa réponse ou l’a complétée de manière insuffisante, l’administration  fiscale peut procéder à la taxation d’office du redevable au titre de la taxe prévue à l’article 299 du code général des impôts. » ;	"Art. L. 70 A. - Where, within thirty days of the receipt of the notice mentioned in the last paragraph of Article L. 16 C, the taxpayer has refrained from answering, has not completed his answer or has insufficiently completed it, the tax authorities may proceed to the ex officio taxation of the taxable person in respect of the tax provided for in article 299 of the general tax code. "
87	3° (nouveau) L’article L. 177 A est ainsi rétabli :	3 ° (new) Article L. 177 A is thus reinstated:
88	« Art. L. 177 A. – Par dérogation au premier alinéa de l’article L. 176,  pour la taxe sur certains services fournis par les grandes entreprises du secteur numérique prévue à l’article 299 du code général des impôts, le  droit de reprise de l’administration s’exerce jusqu’à la fin de la sixième année suivant celle au cours de laquelle la taxe est devenue exigible conformément aux dispositions de l’article 299 ter du même code.	"Art. L. 177 A. - By way of derogation from the first paragraph of Article L. 176, for the tax on certain services provided by large enterprises in the digital sector provided for in Article 299 of the General Tax Code, the right to take back the administration shall continue until the end of the sixth year following the year in which the tax became due in accordance with the provisions of Article 299 ter of the same Code.
89	« Par dérogation au deuxième alinéa de l’article L. 176 du présent      code, pour la taxe prévue à l’article 299 du code général des impôts, le droit de reprise de l’administration s’exerce jusqu’à la fin de la dixième année suivant celle au cours de laquelle la taxe est devenue exigible conformément à l’article 299 ter du même code. »	"Notwithstanding the second paragraph of Article L. 176 of this Code, for the tax provided for in Article 299 of the General Tax Code, the right of repossession of the administration is exercised until the end of the tenth year following the year in which the tax became due in accordance with Article 299b of the same Code.
90	III. – La taxe prévue à l’article 299 du code général des impôts due au  titre de l’année 2019 donne lieu au paiement d’un acompte unique, acquitté dans les conditions que l’article 1693 quater du même code prévoit pour le second acompte.	"III.- The tax provided for in article 299 of the general tax code for the year 2019 gives rise to the payment of a single deposit, paid under the conditions that article 1693 quater of the same code provides for the second down payment .
91	Il est égal au montant de la taxe qui aurait été liquidée sur la base des sommes encaissées en 2018 en contrepartie du ou des services taxables fournis en France. Le pourcentage représentatif de la part des services rattachés à la France défini au IV de l’article 299 bis du même code est évalué lors de la période courant du lendemain de la publication de la présente loi au 30 septembre 2019.	It is equal to the amount of the tax that would have been liquidated on the basis of the sums collected in 2018 in exchange for the taxable service or services provided in France. The representative percentage of the services attached to France defined in IV of article 299 bis of the same code is evaluated during the period running from the day after the publication of this law to 30 September 2019.
92	Pour la liquidation de la taxe prévue à l’article 299 du code général des impôts due au titre de l’année 2019, le pourcentage représentatif de la part des services rattachés à la France défini au IV de l’article 299 bis du même code est évalué lors de la période courant du lendemain de la publication de la présente loi au 31 décembre 2019.	For the liquidation of the tax provided for in article 299 of the general tax code for the year 2019, the representative percentage of the share of services attached to France defined in IV of article 299 bis of the same  code is assessed during the period running from the day after the publication of this Act to 31 December 2019.
93	IV. – L’option prévue à l’article 1693 quater B du code général des    impôts peut, pour la taxe prévue à l’article 299 du même code due au titre  de l’année 2019, être exercée jusqu’au 30 septembre 2019 et prend effet à partir du premier paiement à compter de cette date.	IV. - The option provided for in article 1693 quater B of the general tax code may, for the tax provided for in article 299 of the same code due for the year 2019, be exercised until September 30, 2019 and take effect from the first payment from that date.
94	V (nouveau). – Le   Gouvernement   remet au Parlement,   avant le 30 septembre de chaque exercice, un rapport sur les négociations conduites au sein de l’Organisation de coopération et de développement économiques pour identifier et mettre en œuvre une solution internationale coordonnée destinée à renforcer l’adéquation des règles fiscales internationales aux évolutions économiques et technologiques modernes. Ce rapport précise notamment, pour chaque proposition figurant dans le document de consultation publique de février 2019 ou toute autre proposition postérieure, la position de la France, de l’Union européenne et de chaque juridiction fiscale participant à ces travaux et la motivation de chacune de ces positions, l’état d’avancement des négociations, les perspectives d’aboutissement et  l’impact budgétaire, fiscal, administratif et économique pour la France et les entreprises françaises. Il rend compte aussi, le cas échéant, des progrès des travaux menés sur ces questions dans le cadre de l’Union européenne ou tout autre cadre international pertinent.	V (new). - The Government submits to Parliament, by 30 September of each financial year, a report on the negotiations conducted within the Organization for Economic Co-operation and Development to identify and implement a coordinated international solution designed to enhance the adequacy of international tax rules to modern economic and technological developments. This report specifies in particular, for each proposal contained in the public consultation document of February 2019 or any other subsequent proposal, the position of France, the European Union and each tax jurisdiction participating in this work and the motivation of each of them. these positions, the state of negotiations, the prospects for success and the budgetary, fiscal, administrative and economic impact for France and French companies. It also reports, where appropriate, on the progress of work on these issues within the framework of the European Union or any other relevant international framework.
95	Il fait également état de l’incidence de ces négociations sur la taxe sur les services numériques prévue à l’article 299 du code général des impôts et indique, le cas échéant, la date à laquelle un nouveau dispositif mettant en œuvre la solution internationale coordonnée pourrait se substituer à cette taxe.	It also reports on the impact of these negotiations on the digital service tax provided for in Article 299 of the General Tax Code and indicates, where appropriate, the date on which a new scheme implementing the coordinated international solution could substitute for this tax.
96	Il peut faire l’objet de débats dans les conditions prévues  par les règlements des assemblées parlementaires.	It may be debated under the conditions provided by the regulations of the parliamentary assemblies.
	Article 1er bis (nouveau)	Article 1 bis (new)
1	Le Gouvernement remet au Parlement, dans un délai de trois mois à compter de la promulgation de la présente loi, un rapport dressant un état  des lieux de la fiscalité pesant sur les entreprises du secteur du commerce. Il précise les différences de prélèvement entre les entreprises du commerce physique et les entreprises du commerce en ligne, notamment transnationales.	The Government shall submit to Parliament, within three months of the promulgation of this law, a report on the state of taxation of businesses in the commerce sector. It specifies the differences in the levy between the companies of the physical trade and the companies of the on-line trade, in particular transnational
2	Ce rapport élabore des propositions en vue d’aboutir à un cadre fiscal      plus équitable entre les différentes formes de commerce.	This report elaborates proposals for a more equitable fiscal framework between different forms of trade.
	Article 2	Article 2
1	I. – Le  deuxième alinéa  du I de l’article 219  du code général des impôts est complété par une phrase ainsi rédigée : « Par dérogation, pour   les exercices ouverts du 1er janvier au 31 décembre 2019, le taux normal de l’impôt est fixé, sans préjudice des dispositions prévues au 2° du c du présent I, à 33,1/3 % pour les redevables ayant réalisé un chiffre d’affaires égal ou supérieur à 250 millions d’euros. »	I. - The second paragraph of I of Article 219 of the General Tax Code is supplemented by a sentence worded as follows: "By way of derogation, for the financial years beginning on 1 January to 31 December 2019, the normal rate of the tax is fixed, without prejudice to the provisions of 2 ° c of this I, to 33.1 / 3% for taxable persons having a turnover equal to or greater than 250 million euros.
2	II. – Le chiffre  d’affaires mentionné à la seconde phrase du deuxième    alinéa du I de l’article 219 du code général des impôts s’entend de celui réalisé par le redevable au cours de l’exercice ou de la période d’imposition, ramené s’il y a lieu à douze mois. Pour la société mère d’un groupe mentionné à l’article 223 A ou à l’article 223 A bis du code général des impôts, le chiffre d’affaires est apprécié en faisant la somme des chiffres d’affaires de chacune des sociétés membres de ce groupe	"II.- The turnover referred to in the second sentence of the second paragraph of I of Article 219 of the General Tax Code refers to that made by the taxpayer during the financial year or period of taxation, reduced to if necessary at twelve months. For the parent company of a group referred to in article 223 A or article 223 A bis of the general tax code, the turnover is assessed by summing the turnover of each of the member companies of this group.
3	III. – Au   premier alinéa   du 2° du F du I   de l’article 84 de   la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, les mots : « , dans sa rédaction résultant du 1° du présent F, » sont supprimés.	III. - In the first paragraph of 2 ° F of the I of article 84 of the law n ° 2017-1837 of the 30 December 2017 of finances for 2018, the words: ", in its wording resulting from the 1 ° of this F," are deleted.
4	IV. – Les  dispositions  des I et II s’appliquent  aux exercices clos à compter du 6 mars 2019.	IV. - The provisions of I and II apply to financial years ending on or after 6 March 2019.
	Article 3 (nouveau)	Article 3 (new)
1	À compter de 2020, le Gouvernement  remet au Parlement, avant le   30 septembre de chaque année, un rapport sur les résultats de la taxe prévue à l’article 299 du code général des impôts et sur son impact économique. Ce rapport précise également la répartition du produit de la taxe en fonction, d’une part, des catégories de services mentionnées au II du même article 299  et, d’autre part, de l’origine géographique des groupes redevables.	From 2020, the Government shall submit to Parliament, by 30 September of each year, a report on the results of the tax provided for in Article 299 of the General Tax Code and its economic impact. This report also specifies the distribution of the product of the tax in function, on the one hand, of the categories of services mentioned in II of the same article 299 and, on the other hand, the geographical origin of the groups liable to pay.
2	Il peut faire l’objet d'un débat  dans les conditions prévues par  les règlements des assemblées parlementaires.	It may be debated under the conditions provided by the by-laws of the parliamentary assemblies.
	Délibéré en séance publique, à Paris, le 9 avril  2019. Le Président, Signé : RICHARD FERRAND	Deliberated in public session, in Paris, on April 9, 2019. The President, Signed: RICHARD FERRAND