An association can only claim the benefit of the research tax credit on the double condition of being subject to corporate tax and of carrying out an activity of an
Certain trust tax provisions amended by 2022 financial law
France’s 2022 Financial Law, enacted on 31 December 2021, provides that the settlor or deemed settlor (beneficiary) of a trust is presumed to satisfy the 10% holding requirement of article
VAT grouping rules and services between a head office and a branch: update of the French tax authorities’ guidelines
The French tax authorities updated their official guidelines on 29 December 2021 concerning services supplied between a head-office and a branch. These changes are intended to take into account the
Reverse-charge mechanism generalized to all importers as from 1 January 2022
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 1 January 2022, France will generalize the import VAT reverse-charge mechanism
Three amendments in innovation taxation have been introduced in the PLF 2022
Update – 08.02.2022 The draft finance law for 2022 presented on 22 September 2021 in the Council of Ministers and which initially did not include any specific measures in the
Nonresident CIVs: Amended administrative guidelines on WHT exemption published
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
Review of the administrative doctrine on the RTC and the ITC – Episode 3: Assessment of SME status in the case of group entry or exit
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this third summary article we propose to analyze the
Review of the administrative doctrine on the RTC and the ITC: What about outsourced research expenses?
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this second summary article, you’ll find the important legislative
Review of the administrative doctrine on the RTC and the ITC – Episode 1 : News on eligible staff costs
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this first summary article, to be followed by a
The “France 2030” plan takes over from the France Relance Plan: 30 billion euros in funding for ten top objectives
Announced yesterday by the French President and taking over from the Recovery Plan, the France 2030 Plan aims to allow France to regain its environmental, industrial, technological, health and cultural