This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. Article 3 of France’s 2023 finance law, now incorporated into article

The experience of more than a year of public authority support to companies in the context of the COVID-19 epidemic shows that it is not easy for companies to ensure

Overview To comply with tax withholding requirements, companies must register with the tax authorities and obtain an ID tax number (SIRET). In addition, non EU entities must appoint a tax

This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French Tax Authorities (FTA) on 21 May 2025 published guidelines

The Finance Act for 2025 should be enacted and published in the Official Journal in the coming days. Among other measures, it provides for the establishment of a Differential Contribution

This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 6 February 2025, France’s 2025 finance bill was adopted by

Without structurally reforming the Research Tax Credit (CIR), the State is refocusing its tax base and revising certain calculation parameters. In March 2024, the General Inspectorate of Finance identified ways

This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 28 August 2024, the French Tax Authorities (FTA) published guidelines

As from January 1, 2027, asset management companies will no longer be allowed to receive transaction fees from clients when providing discretionary management services (i.e. portfolio management on behalf of

In two decisions dated October 9, 2024 (CE no. 472257, Société Hôtelière Paris Eiffel Suffren and CE no. 489947, Société AccorInvest) rendered in the hotel industry, the French Administrative Suprême

Gianmarco Monsellato, EU Tax Public Policy Leader, made the welcome speech during an event co-organised by ACCA and Deloitte EU Policy Centre on « Tax as a force for good: