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
High court rules that social contributions are covered by tax treaties
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
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,
Administrative Supreme Court rules on definition of resident for tax treaty purposes
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
2022 finance law adopted by Parliament
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French parliament on 15 December 2021 adopted the 2022 finance
Interest paid to shareholders: Fourth 2021 quarterly interest rate limit published
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 28 December 2021, France’s Official Journal published the fourth 2021 quarterly
Supreme administrative court rules on foreign tax credits for certain capital gains
The French Supreme Administrative Court (Conseil d’Etat) canceled on 15 November 2021 the French tax authorities’ (FTA) guidelines denying a tax credit in France for the amount of foreign tax
Tax deduction for payment of US punitive damages recognized by administrative court
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s administrative court of appeals in Versailles (Cour administrative d’appel