> If there are no alternative to AWS, Google Adsense, or an American SaaS in France; the French people will be paying all of the tax. The big tech giants will j

> If there are no alternative to AWS, Google Adsense, or an American SaaS in France; the French people will be paying all of the tax. The big tech giants will just slap them with a 3% surcharge for being in France. Just like VAT is passed on to consumers? I don't think the goal is to make specific companies pay; rather, the goal is to have every type of economic activity to contribute a fair share to the society they benefit from. Digital activity currently contributes relatively little due to being more amenable to tax evasion schemes, so this tax mitigates that. How the exact amount is subsequently distributed among the parties in that activity is not that relevant.