The Council of State judges that staff already hired on a permanent contract (CDI), then holding a doctorate, benefit from the young PhD regime, during the first 24 months from
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.
The Green Industry Tax Credit (GITC), a new tax incentive at the service of the ecological transition
The finance bill for 2024 introduced a new tax credit for “investment in green industries ” (GITC or C3IV in French), which came into force on March 14. Following on
Eleventh package of restrictive measures against Russia: beware of export diversions, particularly for products containing semi-conductors!
Since the beginning of the Russian invasion of Ukraine, a number of economic and individual measures – known as “sanctions packages” – have been taken by the European Union. In
Court confirms calculation of foreign tax credit to offset dividend lump sum add-back
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. Further to its July 2022 decision that the add-back of a 5%
Taxpayer in loss position may not carry forward unused foreign tax credits
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 confirmed on 8 March 2023
CICo: Publication of administrative doctrine and launch of a public consultation
On Thursday, April 13, the tax administration published in the Official Bulletin of Public Finances (Bofip) the doctrine regarding the CICo scheme, which has been in effect since January 1,