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As much as I loathe to word it way, the public resource is the French citizen. Or, the citizen of the country.

If Amazon bypasses it with gig economy logic then they are depriving the country of tax they would have paid through traditional means.

Amazon owes tax to France for as long as it maintains a workforce out there. They shouldn’t be able to dodge it by treating employees as contractors or having offices in Luxembourg.



Amazon is paying taxes for the employees in France; when using contractors, the contractors pay their taxes there. This law is about something else.




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