继2018年末法国宣布单独对数字服务企业征税以来，法国与美国围绕数字服务税进行的博弈已经超过一年时间。目前双方虽然已暂时搁置争议，但数字服务税所点燃的法美两国贸易危机仍在发酵。法国作为欧盟成员国，其“排头兵”式的行为不仅已经引发其他欧盟成员国效仿，同时也将美国惩罚性贸易战火引到了欧盟，使原本举步维艰的美欧贸易协定谈判雪上加霜。目前除法国外，也有其他欧盟成员国通过自身数字税法案，这将对全球数字经济行业带来新一轮冲击。法国数字税的未来发展仍然会受到来自美国贸易反制措施的巨大威胁，但征收数字税的国际大趋势不会因此消减。
Since France announced a digital services tax（“DST”）in late 2018，the dispute between France and the United States has been simmering for more than one year. Although the dispute has been put on hold for the moment，the trade crisis between France and the United States，sparked by the DST，continues. As a member of the European Union，France’s exemplary move has not only prompted other EU members to follow suit，but also led to retaliatory trade actions by the United States against the EU. That adds a huge obstacle to US-EU trade negotiations. Besides France，some other members of the European Union have also pledged to impose a digital services tax，which will deliver a new round of shock to the global digital economy. The development and implementation of France’s DST is still under the great threat of the trade countermeasures of the United States，but the international trend towards collecting digital services tax will not abate.
