This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 17 July 2024, the French tax authorities (FTA) published guidelines
Administrative Supreme Court rules final foreign branch losses may not be deducted
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 26 April 2024 that
Horizontal consolidation is not contrary to nondiscrimination clause in tax treaty
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The Administrative Court of Appeal of Paris ruled on 1 March
List of noncooperative states and territories updated (February 2024)
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
Court clarifies full 20% tax credit applies to royalties under France-Tunisia treaty
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French Conseil d’Etat (Administrative Supreme Court) ruled on 19 February
Most favored nation clause in France-Kenya tax treaty is triggered
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. In binding comments issued on 27 December 2023, the French tax
2024 finance bill becomes law
On 30 December 2023, France’s 2024 finance law was published in the Official Journal (law 2023-1322 of 29 December 2023). This article summarizes the key tax provisions applicable to companies.
Withholding tax on dividend paid to loss-making nonresident company is constitutional
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s Constitutional Council ruled on 6 October 2023 that the withholding
2024 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 2024 draft finance bill was released on 27 September 2023.
EU Commission proposes new FASTER directive to simplify WHT procedures
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 19 June 2023, the European Commission proposed new rules for a common