This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s Supreme Administrative Court (SAC) held in a transfer pricing
High court rules nil remuneration rate in cash pooling arrangement may be proper
2023 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 2023 draft finance bill was released on 26 September 2022.
Five EU member states issue joint release committing to implement Pillar Two in 2023
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 9 September 2022, representatives from France, Germany, Italy, the Netherlands, and
RTC & the concept of public subsidy
Paris Administrative Court of Appeal judged that the subsidies paid by the professional committee for the development of the French wood furniture industries (CODIFAB) and by the national inter-professional association
High court rules that social contributions are covered by tax treaties
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 14 April 2022 that
Tax consolidation: Steria does not extend to dividends paid by non-EU companies
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. In two decisions issued on 14 April 2022 (n° 19VE03912 and
Brexit FAQs updated
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) updated on 14 January 2022 their FAQs (in
Administrative Supreme Court rules on treatment of sale of US partnership interests
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 2 February 2022 that gains
Country-by-country reporting: List of cooperative jurisdictions updated
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French government on 14 February 2022 issued a decree updating the
France and Denmark sign new tax treaty
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 4 February 2022 France and Denmark signed a new tax treaty,