As {News-2019-07-12/A/3-previously reported}, the French Parliament approved legislation for the introduction of a digital services tax (DST) on 11 July 2019. Further to the DST, the legislation also partially reverses the reduction of corporate tax rates, which for 2019 are 28% on taxable income up to EUR 500,000 and 31% on the amounts exceeding that threshold. Instead of the 31% rate, compani…