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
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
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
The European Commission has opened new possibilities for supporting research, development, and innovation (“R&D&I”) through the adoption of a revised framework for State aid in this area. The “2022 R&D&I
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
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.
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 9 September 2022, representatives from France, Germany, Italy, the Netherlands, and
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
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
This article was first published on International Tax Review and is reproduced on this blog with the authorization of its authors. Julien Pellefigue of Deloitte Société d’Avocats explains the importance
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) updated on 14 January 2022 their FAQs (in