This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. <pclass=”intro”>>The French Administrative Supreme Court overturned on 1 March 2023 an

Ownership threshold for tax consolidation group may consider cross-shareholding

FTA publishes new DAC 7 administrative guidelines
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. A decree setting out rules relating to the new DAC

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.

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

Final version of DAC 6 guidelines published
This article is reproduced on this blog with the authorization of Deloitte. To see the original article, click here. On 25 November 2020, the French Tax Authorities (FTA) published the

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