This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 6 February 2025, France’s 2025 finance bill was adopted by
2024 French Finance Bill: a Focus on HTVI Related Measures
The 2024 French Finance Bill, officially known as law n°2023-1322, was passed on December 29, 2023. It brings in new regulations aimed at strengthening the requirements for transfer pricing documentation
2024 French Finance Bill: Enhanced Oversight Targeting Transfer Pricing
The 2024 French Finance Bill (law n°2023-1322) was adopted on December 29, 2023, and has introduced new measures reinforcing transfer pricing documentation requirements as well as the power of control
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.
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.
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
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
2022 draft finance bill released
France’s 2022 draft finance bill was released on 22 September 2021. Parliamentary discussions should begin on 11 October and are expected to be finalized by the end of December 2021
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