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
Withholding tax on dividend paid to loss-making nonresident company is constitutional
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.
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
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
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
Taxpayer in loss position may not carry forward unused foreign tax credits
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 confirmed on 8 March 2023
FTA guidelines explain how to offset foreign tax credits against social surcharge
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 1 March 2023 updated their guidelines
List of noncooperative states and territories updated
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 5 February 2023 (following
High court rules nil remuneration rate in cash pooling arrangement may be proper
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
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.