This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French Administrative Supreme Court ruled on 26 April 2024 that
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Administrative Supreme Court rules final foreign branch losses may not be deducted
![](https://blog.lawyers.deloitte.fr/content/uploads/sites/2/2024/04/202403drapeau-franco-suisse.jpg)
Horizontal consolidation is not contrary to nondiscrimination clause in tax treaty
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The Administrative Court of Appeal of Paris ruled on 1 March
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List of noncooperative states and territories updated (February 2024)
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s list of noncooperative states and territories (NCSTs) was updated on
![](https://blog.lawyers.deloitte.fr/content/uploads/sites/2/2024/05/202402convention-franco-tunisie.jpg)
Court clarifies full 20% tax credit applies to royalties under France-Tunisia treaty
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French Conseil d’Etat (Administrative Supreme Court) ruled on 19 February
![](https://blog.lawyers.deloitte.fr/content/uploads/sites/2/2024/01/202401convention-france-kenya.jpg)
Most favored nation clause in France-Kenya tax treaty is triggered
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. In binding comments issued on 27 December 2023, the French tax
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Withholding tax on dividend paid to loss-making nonresident company is constitutional
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s Constitutional Council ruled on 6 October 2023 that the withholding
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2024 draft finance bill released
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s 2024 draft finance bill was released on 27 September 2023.
![](https://blog.lawyers.deloitte.fr/content/uploads/sites/2/2023/07/202307conseil-detat-4.jpeg)
Court rules former tax consolidation scheme infringes freedom of establishment
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France has completed the necessary procedures to transpose into its domestic
![](https://blog.lawyers.deloitte.fr/content/uploads/sites/2/2023/06/200904commission-europeenne.jpg)
EU Commission proposes new FASTER directive to simplify WHT procedures
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 19 June 2023, the European Commission proposed new rules for a common
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CJEU rules former French tax consolidation scheme infringes freedom of establishment
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 11 May 2023, the Court of Justice of the European