This new standard extends the role of ASD Group as a social representative.
As part of this role, ASD Group’s mission is to represent companies with no permanent establishment in France. As a result, ASD Group is in charge of all French social obligations, including tax liability, as of 1 January 2019.
In compliance with this tax obligation, the represented companies must appoint a tax representative or tax representative established in France and certified by the French tax authorities.
However, the following companies are exempted from appointing a tax representative companies established :