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
FTA guidelines explain how to offset foreign tax credits against social surcharge
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.
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
2021 finance law adopted by Parliament
The French parliament adopted on 17 November 2020 the 2021 finance law. This article summarizes some of the law’s key provisions applicable to companies, some of which are the same
2021 Draft French Finance Bill released on 28 September 2020
Please find below the main tax measures of the 2021 Draft French Finance Bill released on 28 September 2020. French Parliamentary discussions on the Bill should begin on 12 October