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. France’s 2023 draft finance bill was released on 26 September 2022.
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
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
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
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
Following the transposition of the European Directive 2015/849 on anti-money laundering and terrorist financing in France by the Ordonnance of February 12th, 2020, Article 1649 AB of the French Tax
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
Finally and further to more than nine months of negotiations, the United Kingdom and the European Union have reached on December 24th, 2020 an agreement regarding their relationships post-Brexit, entitled
Overview Agreements between France with Belgium, Germany, Switzerland, and Luxembourg, respectively, have been extended through March 31st, 2020. The agreement with Italy has not yet been extended beyond December 31st,
Overview To comply with tax withholding requirements, companies must register with the tax authorities and obtain an ID tax number (SIRET). In addition, non EU entities must appoint a tax