The French tax authorities on 6 October 2021 published the long-awaited amended administrative guidelines on the exemption from dividend withholding tax for nonresident collective investment vehicles (CIVs). The new guidelines
Nonresident CIVs: Amended administrative guidelines on WHT exemption published
French FTT: Taxation of intraday transactions and higher rate?
On Wednesday night, members of the French Parliament have voted an extension of the scope of the French financial transaction tax (FTT) aiming at including intraday transactions and an increase
Reclaiming withholding tax in France – Practical difficulties…
Continuing in the line of the Aberdeen case law, the ECJ confirmed on 10 May 2012 in their Santander decision that withholding tax levied in France on dividends paid to