https://tech.newstatesman.com/business/us-tariffs-french-tech-tax

The Trump administration is threatening to issue 100 per cent tariffs on $2.4bn (£1.85bn) of French imports, including champagne, cheese and some leather goods, in response to President Emmanuel Macron’s tech tax.

The US federal tax office described the fiscal regime, which taxes tech companies’ revenues rather than profits, as “inconsistent with prevailing principles of international tax policy” and “unusually burdensome for affected US companies”.