Get an immediate FREE trial of Orbitax's International Tax Research & Compliance Expert (ITRCE) software for 7 days.

France Tax News

French Patent Box Rate to be Reduced to 10%
Oct 18, 2018
France Issues Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending between 30 September 2018 and 30 December 2018
Oct 04, 2018
Australia, France, Japan, and the Slovak Republic Deposit Ratification Instruments for BEPS MLI
Sep 28, 2018
French Budget for 2019 Presented
Sep 26, 2018
France to Include New Interest Restriction Rules in Finance Bill 2019 with Deferred Implementation
Sep 12, 2018
World Customs Organization Publishes Updated Guide to Customs Valuation and Transfer Pricing
Sep 11, 2018
French Prime Minister Confirms Individual Income Tax Withholding from January 2019
Sep 07, 2018
Swiss Tribunal Rejects French Request for Exchange of Tax Information in UBS Case
Aug 15, 2018
G20 Research Group Finds G20 Members Have Fully Complied with their BEPS Commitments
Aug 10, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Jul 25, 2018
France Publishes Instructions on New Master and Local File Transfer Pricing Documentation Requirement
Jul 24, 2018
French Parliament Approves BEPS MLI
Jul 12, 2018
France Publishes Order on Requests for Pre-Restructuring Ruling on Non-Application of Anti-Abuse Rule
Jul 11, 2018
France Issues Decree on Requirements for Master and Local File
Jul 06, 2018
France Issues Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending between 30 June 2018 and 29 September 2018
Jul 05, 2018
German-French Common Position Paper Supporting CCTB Proposal with Amendments
Jun 22, 2018
New Tax Treaty between Belarus and France to be Signed
Jun 20, 2018
G7 Summit Communiqué Published Including Commitment to Fair Taxation in the Digital Economy
Jun 13, 2018
France Publishes Decree on Special Declaration for Cross-Border Reorganizations
Jun 07, 2018
French Ministry of Finance Releases Guidance for Individual Income Tax Withholding from 2019
Jun 05, 2018
SSA between Australia and France under Negotiation
May 10, 2018
France Launches Public Consultations on IP Regime Amendments, Group Taxation, and Interest Deduction Limitations
May 01, 2018
French Constitutional Court Holds Previous Neutralization of the 5% Add-Back on Dividends under the Participation Exemption is Constitutional
Apr 24, 2018
French Senate Approves BEPS MLI
Apr 23, 2018
Update – New Tax Treaty between France and Luxembourg
Apr 11, 2018
France Issues Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending between 31 March 2018 and 29 June 2018
Apr 10, 2018
OECD Publishes New Transfer Pricing Profiles for 14 Countries
Apr 10, 2018
OECD Publishes Exchange of Information Compliance Ratings for Nine Jurisdictions under Enhanced Peer Review Process; Montenegro Joins Forum
Apr 06, 2018
Australia Announces Entry into Effect of Assistance in Recovery Article in Tax Treaty with France
Apr 05, 2018
French Finance Minister Confirms Individual Income Tax Withholding will Apply from 2019
Mar 28, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Mar 22, 2018
New Tax Treaty between France and Luxembourg signed
Mar 22, 2018
French Court of Appeals Holds Irish Digital Marketing Company does Not have PE in France under Ireland-France Tax Treaty
Mar 15, 2018
New Tax Treaty between France and Luxembourg to be Signed
Mar 12, 2018
Amazon Settles Tax Dispute with France
Feb 07, 2018
Dutch Tax Treaty Negotiation Plans for 2018
Feb 01, 2018
France to Amend non-cooperative Jurisdiction Black List and Introduce related Banking Sanction
Jan 29, 2018
France Approves BEPS MLI
Jan 22, 2018
Hong Kong Enters into Bilateral CbC Exchange Arrangement with France; Confirms Arrangements with Ireland, South Africa, and the UK
Jan 18, 2018
France Issues Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending between 31 December 2017 and 30 March 2018
Jan 10, 2018
Turkey Looking to Amend Tax Treaty with France
Jan 10, 2018
Update - France Issues 2018 Tax Brackets for Non-Resident Individuals
Jan 05, 2018
Protocol to SSA between France and Quebec has Entered into Force
Jan 05, 2018
France Finance Law for 2018 and Second Amending Finance Law for 2017 Enacted
Jan 04, 2018
France Issues 2018 Tax Brackets for Non-Resident Individuals
Jan 03, 2018
U.S. Publishes CbC Exchange Joint Statement with France and Exchange Arrangement with Spain
Jan 02, 2018
France Finance Law for 2018 and Second Amending Finance Law for 2017 Adopted by Parliament
Dec 28, 2017
France Approves Pending Protocol to SSA with Algeria
Dec 22, 2017
Protocol to Tax Treaty between France and Portugal has Entered into Force
Dec 21, 2017
OECD Releases Second Batch of MAP Peer Review Results
Dec 20, 2017
France Sets Maximum Social Security Basis for 2018
Dec 19, 2017
State Aid Decisions for Belgian and French Ports Published
Dec 18, 2017
U.S. to Spontaneously Exchange CbC Reports with France for 2016
Dec 14, 2017
EU Finance Ministers Voice Concerns on U.S. Tax Reform in Letter to Treasury Secretary
Dec 13, 2017
France Publishes Guidance on Temporary Surcharge on Large Companies
Dec 13, 2017
France Announces Transitional Measure to Relieve Local Filing if CbC Reports Filed Voluntarily
Dec 06, 2017
French Constitutional Court Upholds Temporary Surcharge on Large Companies
Nov 30, 2017
French National Assembly Completes Discussions on Finance Bill for 2018 with Amendments
Nov 29, 2017
French Parliament Approves Temporary Surcharge on Large Companies
Nov 20, 2017
France Moving Forward with Temporary Surcharge on Large Companies to Fund Distribution Tax Refunds
Nov 06, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
French Constitutional Court Holds Lack of Tax Credit Carry Forward is Constitutional
Oct 18, 2017
Pakistan to Amend Tax Treaties with France, Morocco, Nepal, Portugal, Sri Lanka, and Tunisia
Oct 16, 2017
French Constitutional Court Holds 3% Surtax on Profit Distributions is Unconstitutional
Oct 11, 2017
France Approves Pending Protocol to Tax Treaty with Portugal
Oct 10, 2017
France Issues Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending between 30 September 2017 and 30 December 2017
Oct 06, 2017
French President Speaks on Proposals for EU Tax Measures including Standardized Corporate Tax Rates
Sep 29, 2017
French Government Adopts Draft Finance Bill for 2018
Sep 28, 2017
France to Close Tax Regularization Program end of 2017
Sep 20, 2017
Proposals for Taxation of Digital Companies in the EU
Sep 14, 2017
CJEU Holds EU Law Precludes French Anti-Abuse Restrictions on Dividend Exemption under Parent-Subsidiary Directive
Sep 11, 2017
France Planning 25% Corporate Tax Rate by 2022 and Standard 30% Capital Gains Rate
Sep 05, 2017
U.S. IRS Updates CbC Exchange Status Table to Include Negotiations Status
Aug 31, 2017
Peru Planning to Conclude Negotiations for Tax Treaties with France, Germany, Spain, and the UK
Aug 29, 2017
France Planning Temporary Tax on Large Companies to Replace Distribution Tax
Aug 28, 2017
Belgium Updates Tax Treaty Negotiation Status
Aug 25, 2017
New SSA between Canada and France has Entered into Force
Aug 03, 2017
Protocol to Tax Treaty between Botswana and France Signed
Aug 02, 2017
European Commission Announces Decision Requiring Belgium and France to Abolish Tax Exemption for Ports
Jul 31, 2017
France Willing to Negotiate with Google on Recovery of Taxes
Jul 27, 2017
French Tribunal Holds Google Ireland does Not have PE in France
Jul 14, 2017
France Issues Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending between 30 June 2017 and 29 September 2017
Jul 14, 2017
Switzerland and France Resolve Exchange of Information Issues
Jul 14, 2017
France Publishes List of Countries for CbC Report Local Filing Exemption
Jul 13, 2017
French Constitutional Court to Decide on whether Lack of Tax Credit Carry Forward is Constitutional
Jul 11, 2017
French Government Announces Plans to Make Paris Europe’s Leading Financial Hub after Brexit
Jul 10, 2017
G20 Leaders' Declaration Published following Hamburg Summit
Jul 10, 2017
Norway Negotiating Tax Treaties with France and Kuwait and Treaty Protocols with Belgium, Germany, and Switzerland
Jun 22, 2017
Guatemala Deposits Ratification Instrument for Mutual Assistance Convention
Jun 13, 2017
France Delays Individual Income Tax Withholding to 2019
Jun 09, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
European Commission Requests France to Abolish Withholding Tax Imposed on EU/EEA Companies in Deficit
May 19, 2017
G7 Finance Ministers Communiqué and Declaration on Fighting Tax Crimes Published
May 17, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
New French President's Plans for France Include Staying in the EU and Tax Cuts
May 10, 2017
France Updates List of Jurisdictions Not Requiring Appointment of VAT Representative
Apr 28, 2017
French Supreme Court Decision Reinforces that the Exemption from 3% Tax on Dividend Distributions Applies for Foreign Groups
Apr 07, 2017
France Issues Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending between 30 March 2017 and 29 June 2017
Apr 05, 2017
French Government Approves Protocol to Tax Treaty With Portugal
Apr 04, 2017
France and Singapore Sign Agreement for Automatic Exchange of Financial Account Information
Mar 29, 2017
G20 Finance Ministers Communiqué Published
Mar 22, 2017
CJEU Holds French Prior Approval Restriction on EU Merger Directive Benefits Incompatible with EU Law
Mar 16, 2017
Swiss Federal Supreme Court Overturns Lower Court Judgment Rejecting French Request for Bank Account Holder Details
Mar 15, 2017
Portugal Ratifies Pending Protocol to Tax Treaty with France
Mar 08, 2017
France and Panama Agree to Revise Tax Treaty
Mar 01, 2017
France Updates VAT Exemption Thresholds for 2017
Feb 21, 2017
France CbC Reporting Form Published
Feb 14, 2017
Italian Supreme Court Holds Lack of Organizational Structure does Not, by Itself, Result in Lack of Beneficial Ownership for Treaty Benefits
Feb 13, 2017
Conditions for Panama's Removal from French Blacklist
Feb 08, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
OECD Invites Comments for Second Batch of MAP Peer Reviews
Jan 31, 2017
French Senate Approves CbC MCAA
Jan 31, 2017
EU Advocate General Opinion that EU Law Precludes French Restrictions on Dividend Exemption under Parent-Subsidiary Directive
Jan 24, 2017
France Issues Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending 31 December 2016 to 30 March 2017
Jan 10, 2017
Panama to Begin Talks with France to Normalize Relations and Effect Removal from Black List
Jan 06, 2017
France Finance Law for 2017: Employee Related Tax Measures
Jan 06, 2017
French Court Holds New Diverted Profits Tax Unconstitutional
Jan 03, 2017
France Amending Finance Law for 2016 Adopted by Parliament
Dec 22, 2016
France Finance Law for 2017 Adopted by Parliament
Dec 21, 2016
France Implements EU Beneficial Ownership Registry Amendments and Amends Access to Trust Register
Dec 20, 2016
Russia Clarifies Foreign Exchange Gain/Loss Treatment of PE under French Tax Treaty
Dec 13, 2016
Dutch Tax Treaty Negotiation Plans
Dec 13, 2016
French Court Holds Public CbC Reporting Unconstitutional
Dec 12, 2016
Court Finds French 75% Withholding Tax on Dividends Paid to Non-Cooperative Jurisdictions is Constitutional
Dec 05, 2016
France to Amend Rules Regarding the Dividend Distribution Tax Exemption and Participation Exemption
Nov 23, 2016
French Finance Committee Approves Draft Diverted Profits Tax
Nov 16, 2016
France Publishes Notice on Effect of MFN Clauses of Nine Tax Treaties
Nov 16, 2016
French Parliament Adopts Transparency and Anti-Corruption Bill including Public CbC Reporting
Nov 14, 2016
Portugal Approves Protocol to Tax Treaty with France and Tax Treaty with Montenegro
Nov 11, 2016
Protocol to SSA between France and Monaco has Entered into Force
Nov 10, 2016
SSA between China and France Signed
Nov 04, 2016
Council of the European Union Publishes Note on the State of Play of the Financial Transaction Tax
Nov 03, 2016
Public Access to French Trust Register Ruled Unconstitutional
Oct 24, 2016
French Court Finds Exemption from 3% Tax on Dividend Distributions for French Groups Unconstitutional
Oct 06, 2016
Corporate Tax Changes for Large Companies in French Finance Bill 2017
Oct 05, 2016
France Approves Pending Tax Treaty with Colombia
Oct 05, 2016
France Issues Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending 30 September 2016 to 30 December 2016
Oct 04, 2016
France Publishes Implementing Decree for CbC Reporting
Oct 03, 2016
French 2017 Budget Presented with Corporate Tax Rate Cut
Sep 30, 2016
France Increases Penalties on Assets Declared under Regularization Program
Sep 23, 2016
European Commission Opens State Aid Investigation into Luxembourg's Tax Treatment of French Electric Company
Sep 21, 2016
Update - French Plans for 28% Corporate Tax Rate
Sep 16, 2016
G20 Leaders Summit Communiqué and OECD Report Published
Sep 07, 2016
Protocol to Tax Treaty between France and Portugal Signed
Aug 30, 2016
France Planning to Introduce New Tax Rate for Medium-Sized Businesses
Aug 26, 2016
European Commission Invites Comments on State Aid Investigations into Tax Exemptions for Belgian and French Ports
Aug 26, 2016
Poland Intends to Negotiate New Tax Treaty with France
Aug 24, 2016
French Administrative Supreme Court Rejects Refund Claim for Unutilized Foreign Tax Credits
Aug 19, 2016
Indian Tax Tribunal Holds Commission Fees for Corporate Guarantee with French Bank Not Taxable in India
Aug 16, 2016
France Extends Additional Depreciation Allowance Incentive to End of 2017
Aug 08, 2016
India Court Holds MFN Clause in Protocol to French Tax Treaty Incorporates Scope of FTS under UK Treaty
Aug 08, 2016
France Closes Public Access to Trust Register on Privacy Concerns
Aug 05, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
G20 Finance Ministers Issue Communiqué following Chengdu Meeting
Jul 27, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
France Considering Tax Measures to Promote Investment
Jul 19, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
EU State aid Investigation into Tax Exemptions for Belgian and French Ports
Jul 14, 2016
Brazil Clarifies Treatment of Software Licensing Fees under Tax Treaty with France
Jul 06, 2016
France 3% Contribution on Distributed Profits Referred to Constitutional Court and CJEU
Jul 05, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
France Issues Interest Rate Limits for Shareholder Loan Interest Payment Deductions for Fiscal Years Ending 30 June 2016 to 29 September 2016
Jul 05, 2016
French Voting Stock Eligibility Condition for Participation Exemption to be Reviewed by Constitutional Court
Jun 24, 2016
French Trust Register to be Open to Public
Jun 24, 2016
French Supreme Court Defines "Place of Management"
Jun 24, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Compromise Accepted on EU Financial Transactions Tax but Final Decision Delayed to September
Jun 21, 2016
France Announces Termination of Tax Treaty with Mayotte
Jun 16, 2016
EU Council Publishes Report on Status of Financial Transaction Tax
Jun 08, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
New Tax Treaty between France and Singapore has Entered into Force
Jun 03, 2016
Impact of Protocol to Estonia's Tax Treaty with Switzerland on Other Treaties
Jun 02, 2016
G7 Declaration Following Japan Summit Encourages Adoption of BEPS Measures and Measures to Improve Transparency
Jun 01, 2016
Protocol to SSA between France and Quebec Signed
Jun 01, 2016
McDonald's French Offices Searched as Part of Tax Fraud Probe
May 31, 2016
France Ratifies Protocol to SSA with Monaco
May 27, 2016
Google's French Offices Raided as Part of Fraud Probe
May 26, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
France Intends to Revise Tax Treaty with Panama
May 03, 2016
France Assesses McDonald's for EUR 300 Million in Unpaid Tax
Apr 27, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
France Extends Additional Depreciation Allowance Incentive
Apr 22, 2016
Protocol to the SSA between Algeria and France Signed
Apr 22, 2016
Five EU Countries Announce Plans to Develop Multilateral System for Automatic Exchange of Beneficial Ownership Info and G20 Listens
Apr 18, 2016
Protocol to the SSA between France and Senegal Signed
Apr 15, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
France Reincludes Panama in Blacklist as a Result of "Panama Papers" Leak
Apr 06, 2016
France Issues Interest Rate Limits for Shareholder Loan Interest Payment Deductions for Fiscal Years Ending 31 March 2016 to 29 June 2016
Apr 05, 2016
France to Establish New Anti-Corruption Agency
Apr 04, 2016
Protocol to the Tax Treaty between France and Switzerland has Entered into Force
Apr 01, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
Dutch Supreme Court Issues Decision on whether Dividends Withholding Tax Results in a Restriction on the Free Movement of Capital
Mar 08, 2016
France Ratifies Protocol to Tax Treaty with Switzerland
Mar 07, 2016
France Seeks EUR 1.6 Billion in Back Taxes and Penalties from Google
Feb 26, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
EU Court of Justice Holds Pro-rata Limitation of Tax Credit Compatible with EU Law
Feb 18, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Protocol to the Tax Treaty between France and Germany has Entered into Force
Jan 27, 2016
Protocol to the Tax Treaty between France and Luxembourg to Enter into Force
Jan 26, 2016
Belgium Planning to Drop its Support of an EU Financial Transactions Tax
Jan 25, 2016
Measures in France's Finance Act for 2016 and Amending Finance Act for 2015
Jan 15, 2016
France Individual Income Tax and Social Security Caps for 2016
Jan 11, 2016
France Issues Interest Rate Limits for Shareholder Loan Interest Payment Deductions for Tax Years Ending 31 December 2015 to 30 March 2016
Jan 07, 2016
French Parliament Adopts CbC Reporting Requirements in Finance Bill for 2016
Dec 31, 2015
France Passes Amending Finance Bill for 2015 without CbC Public Disclosure Requirements
Dec 21, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
France Amends Rules Regarding Dividends Participation Exemption Regime
Dec 10, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
French National Assembly Approve Public Disclosure Requirement for CbC Information
Dec 08, 2015
Update - France adds CbC Reporting Requirements to 2016 Budget Legislation
Nov 25, 2015
France Amending Finance Bill for 2015 Includes Several Dividends Exemption Changes
Nov 23, 2015
France Proposes New Tax Rules for E-Commerce and the Sharing Economy
Nov 13, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
French Finance Committee Approves CbC Reporting Amendment to 2016 Budget Legislation
Nov 09, 2015
France's Draft Budget for 2016 Presented to Parliament
Oct 09, 2015
France Issues Interest Rate Limits for Shareholder Loan Interest Payment Deductions for Tax Years Ending in Q4 2015
Oct 08, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
EU Commission asks France to Apply the same Rules for Dividend Withholding Tax Refunds to French and European Investors
Sep 30, 2015
Tax Treaty between Belarus and France under Negotiation
Sep 10, 2015
CJEU Rules French Group Dividend Tax Rule Violates Freedom of Establishment
Sep 03, 2015
France Planning Major Increase in Carbon Taxes
Jul 30, 2015
Update - Tax Treaty between Colombia and France
Jul 30, 2015
France Issues Interest Rate Limits for Shareholder Loan Interest Payment Deductions for Tax Years Ending Q3 2015
Jul 06, 2015
Progress on EU Financial Transactions Tax
Jul 03, 2015
EU Special Committee on Tax Rulings Publishes Country Responses to Information Request
Jun 29, 2015
Tax Treaty between Colombia and France Signed
Jun 29, 2015
France to Introduce PAYE System for Individual Income Tax
Jun 26, 2015
Tax Treaty between Andorra and France to Enter into Force
Jun 22, 2015
CJEU Advocate General Finds that French Group Tax Rule Violates Freedom of Establishment in Recent Opinion
Jun 16, 2015
Update - Protocol to the Tax Treaty between France and Germany
Jun 05, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
EU to Discuss Minimum Corporate Tax Rate across the Union
May 27, 2015
New Tax Treaty between France and Tajikistan to be Negotiated
May 19, 2015
French Government Publishes List of 17 Key Abusive Tax Practices
May 04, 2015
France Approves Additional Depreciation Allowance Incentive
Apr 28, 2015
Kyrgyzstan Provides Update on Current Tax Treaty Negotiations
Apr 21, 2015
France Issues Interest Rate Limits for Shareholder Loan Interest Payment Deductions for Tax Years Ending Q2 2015
Apr 09, 2015
Protocol to the Tax Treaty between France and Germany Signed
Apr 01, 2015
France to Increase VAT Rate on E-Books
Mar 30, 2015
Luxembourg to Increase VAT Rate on E-Books While Other EU Countries Pushing to be Allowed to Use Reduced Rates
Mar 23, 2015
CJEU Holds that France and Luxembourg Infringed EU VAT Law by Applying Reduced VAT Rates to E-Books
Mar 06, 2015
Tax Treaty between France and Tajikistan Terminated
Mar 05, 2015
France Approves New SSA with Canada
Feb 27, 2015
Austria and Germany Agree on Timeline for Implementation of EU Financial Transactions Tax
Jan 23, 2015
New Tax Treaty between France and Singapore Signed
Jan 16, 2015
France Issues Interest Rate Limits for Shareholder Loan Interest Payment Deductions for Tax Years Ending between 31 December 2014 and 30 March 2015
Jan 07, 2015
French Employment Income Withholding Tax for Non-Residents Adjusted
Jan 06, 2015
New Tax Treaty between China and France has Entered into Force
Jan 06, 2015
Constitutional Review Completed for French Second Amended Finance Act for 2014 and Finance Act for 2015
Jan 05, 2015
Netherlands Tax Treaty Negotiations for 2015
Jan 02, 2015
French Parliament Approves Amended Finance Bill for 2014 and Finance Bill for 2015
Dec 22, 2014
France Adds Hybrid-Mismatch Provisions to Amended Finance Bill for 2014
Dec 16, 2014
France Issues Charter for the Non-Retroactivity of Tax Legislation
Dec 16, 2014
France Sets Social Security Ceilings for 2015
Dec 11, 2014
Final Proposal on EU Financial Transactions Tax Likely Delayed
Dec 05, 2014
Enactment of French Amended Finance Bill for 2014 and Finance Bill for 2015 Expected End of the Year
Dec 03, 2014
French Court Issues Ruling Clarifying Participation Exemption Criteria for Dividends Derived from Shares Carrying Voting Rights
Nov 14, 2014
SSA between France and Serbia Signed
Nov 10, 2014
French Finance Minister to Propose Revisions to Financial Transactions Tax
Nov 05, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
France Issues Monthly Rate Limits for Related Party Loan Interest payment Deductions for Tax Years ending 30 September 2014 and 30 December 2014
Oct 22, 2014
France Approves New tax Treaty with China
Oct 09, 2014
New Tax Treaty between Belarus and France to be Negotiated
Oct 09, 2014
France's Draft Finance Bill 2015 Presented to Council of Ministers
Oct 07, 2014
Payments to Non-Residents for News Articles and Photos Taxed as Royalties in India
Oct 07, 2014
ECJ Rules on the Place of Supply for VAT Purposes when Additional Work is Performed in the Country of the Recipient
Oct 06, 2014
EU Financial Transactions Tax "Still on Track"
Sep 29, 2014
France Issues Final Version of Transfer Pricing Statement
Sep 22, 2014
Exchange of Letters Extends Tax Treaty between France and Saudi Arabia
Sep 16, 2014
France to Extend 2% Broadcaster Levy to Netflix and Other Video On Demand Operators Based Abroad
Sep 10, 2014
Protocol to the Tax Treaty between France and Luxembourg Signed
Sep 08, 2014
SSA between Brazil and France has Entered Into Force
Sep 03, 2014
SSA between France and Luxembourg to Enter into Force
Aug 25, 2014
France Issues Final Guidelines on Interest Deduction Limitations for Related Party Loans
Aug 13, 2014
France's Amended 2014 Finance Bill Adopted by Parliament
Aug 12, 2014
South Korean Supreme Court Issues Decision on Beneficial Ownership for Tax Treaty Benefit Purposes
Jul 15, 2014
France Issues Monthly Interest Rate Limits for Related Party Loan Payment Deductions
Jul 14, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Protocol to Tax Treaty between France and Switzerland Signed
Jun 27, 2014
France's Amending 2014 Finance Bill Presented to Parliament
Jun 17, 2014
France Approves Tax Treaty with Andorra
Jun 13, 2014
India Rules that UK-India Treaty Definition of FTS Cannot be Imported Despite Protocol to India-France Tax Treaty
Jun 02, 2014
France's Proposed Individual Income Tax Reductions
May 29, 2014
New Tax Treaty between Belgium and France Under Negotiation
May 22, 2014
France and Luxembourg to Negotiate Protocol to Tax Treaty
May 21, 2014
10 EU Member States Aim to Implement Financial Transaction Tax by 2016
May 08, 2014
G5 Ministers on Automatic Information Exchange and BEPS
Apr 30, 2014
France Issues Draft Guidelines on Interest Deductions for Related Party Loans
Apr 17, 2014
France's Tax Cut Plans
Apr 11, 2014
France's Administrative Court of Appeal Rules on Research Tax Credit
Mar 27, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
R&D tax credit – guidelines
Mar 14, 2014
New tax and social measures announced
Mar 14, 2014
Treaty between France and Switzerland – French Supreme Administrative Court rules on "centre of vital interest" criterion for treaty residence
Mar 14, 2014
Treaty between France and China (People's Rep.) – details
Mar 14, 2014
Protocol to treaty between Canada and France enters into force
Jan 01, 2014
Finance Bill 2014 – ruling by Constitutional Council
Dec 31, 2013
Transfer pricing: New documentation requirements for large companies
Dec 31, 2013
Anti-avoidance measures against tax fraud adopted
Dec 25, 2013
Reform of the tax system in 2015 announced
Dec 25, 2013
Financial Amending Law for 2013 – details
Dec 25, 2013
Treaty between China (People's Rep.) and France signed
Dec 25, 2013
New temporary surtax on corporate income tax proposed
Dec 02, 2013
Finance Bill for 2014 – Scale for personal income tax proposed
Dec 02, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Ministerial Decree – list of NCSTs updated for 2013
Dec 02, 2013
Finance Bill for 2014 – measures on corporate taxation
Dec 02, 2013
Finance Bill for 2014 officially announced – details
Dec 02, 2013
Anti-avoidance measure: hardening of reporting obligation for banks
Nov 12, 2013
Protocol to treaty between Belgium and France enters into force
Nov 12, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Capital gains tax cuts announced – details
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Anti-avoidance measures against tax fraud and major economic and financial crimes adopted by Council of Ministers
Jun 24, 2013
Capital gains on immovable property: 33?% withholding tax for non-EEA residents confirmed by government
Jun 24, 2013
Anti-avoidance measures against tax fraud officially announced – details
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Administrative Court of Appeal of Paris denies use of secret comparables
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Protocol to treaty between France and Oman enters into force
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Treaty between Hong Kong and France – branch remittance tax in France exempted
May 04, 2013
Protocol to treaty between France and Philippines enters into force
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Extension of 5% temporary surcharge on gross corporate income tax liability
Mar 25, 2013
Treaty between France and Switzerland: Restriction of the benefit of lower withholding tax rate on dividends for French outward expatriates in Switzerland
Mar 25, 2013
Third Financial Amending Law for 2012 – Adopted by Parliament
Feb 10, 2013
New tax regime for financial expenses related to the acquisition of equity securities clarified
Feb 10, 2013
Hardening of transfer of losses in the case of restructuring
Feb 10, 2013
Finance Bill for 2013 – published in Official Gazette
Feb 10, 2013
Finance Bill 2013 – 75% tax rate for high income earners removed by Constitutional Council
Feb 10, 2013
Interest paid to shareholders – monthly rates for fourth trimester in 2012 published
Feb 09, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Revision of tax incentives for overseas investments: Finance Bill 2013 voted down by the Senate
Feb 09, 2013
Third Financial Amending Law for 2012 – details
Feb 09, 2013
Finance Bill 2013: measures on corporate taxation
Dec 02, 2012
Financial Bill 2013: removal of the exemption of capital gains ("Niche Copé")
Oct 23, 2012
Second Financial Amending Law for 2012 adopted
Oct 14, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Second Amending Finance Law for 2012 adopted by Council of Ministers – Anti-avoidance measures
Sep 03, 2012
Second Amending Finance Law for 2012 adopted by Council of Ministers
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Protocol to treaty between France and Mauritius enters into force
Jul 29, 2012
Protocol to treaty between Saudi Arabia and France enters into force
Jul 29, 2012
Protocol to treaty between Austria and France enters into force
Jul 25, 2012
France excludes Panama from the tax haven blacklist
Jun 03, 2012
First Amendment Law for 2012 adopted
Apr 17, 2012
Fourth Amending Finance Law for 2011 – Companies (details)
Mar 04, 2012
Agreement between France and Hong Kong enters into force
Feb 01, 2012
New tax measures to reduce public deficit – announced
Dec 22, 2011
Ministerial Decree – domestic list of NCSTs updated for 2011
Jun 21, 2011
Treaty between France and Kenya enters into force
Jun 21, 2011
Protocol to treaty between France and Bahrain enters into force
Apr 27, 2011
Protocol to treaty between France and Malaysia enters into force
Mar 30, 2011
Finance Bill 2011: new proposal for extensive thin capitalization rules
Jan 09, 2011
Treaty between Hong Kong and France – details
Jan 09, 2011
Thin capitalization – Tax authorities extend safe haven measure
Oct 26, 2010
Protocol to treaty between Malta and France enters into force
Jul 17, 2010
Protocol to treaty between France and Malta – details
Jul 17, 2010
Treaty between Brazil and France – Brazilian court decision on tax treaty treatment of remuneration of technical services
May 25, 2010
Finance Amendment Law 2009 enacted – anti-avoidance measures (NCSTs): further details
Apr 26, 2010
Protocol to treaty between France and Qatar enters into force
Apr 26, 2010
Finance Amendment Law 2009 enacted – anti-avoidance measures (list of NCSTs revealed)
Mar 23, 2010
Finance Amendment Law 2009 enacted – anti-avoidance measures
Mar 05, 2010
Finance Amendment Law 2009 enacted – anti-avoidance measures
Feb 19, 2010
Protocol to treaty between United States and France enters into force
Jan 20, 2010
Treaty between United Kingdom and France enters into force
Jan 20, 2010
Amending protocol to treaty between France and Qatar – details
Jan 20, 2010
Finance Amendment Bill 2009: Council of Ministers plans to strengthen anti-avoidance measures
Dec 21, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Protocol to treaty between France and Luxembourg signed
Jul 16, 2009
Treaty between France and Saudi Arabia extended
Jul 16, 2009
Protocol to treaty between France and Switzerland initialed
Jul 16, 2009
Protocol to treaty between France and United States submitted for ratification
Jul 16, 2009
Treaty between Australia and France enters into force
Jun 07, 2009
Protocol to treaty between Bahrain and France signed
Jun 07, 2009
Protocol to treaty between Belgium and France ratified
May 13, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Protocol to treaty between Belgium and France approved
Apr 10, 2009
Treaty between France and Australia ratified
Apr 10, 2009
Protocol to treaty between France and Qatar ratified
Apr 10, 2009
UK ratifies tax treaty with France
Apr 10, 2009
Protocol to treaty between France and Switzerland – details
Mar 16, 2009
Treaty between Germany and France – MoU concerning residence of government of each contracting state, and any political subdivision or local authority thereof
Mar 16, 2009
Treaty between Denmark and France terminated – details re Danish notice of termination
Feb 22, 2009
Protocol to treaty between Switzerland and France signed
Feb 22, 2009
Protocol and MoU to treaty between United States and France signed – details
Feb 22, 2009
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
Treaty between Belgium and France: regular participation in commodity exchange held to be permanent establishment
Oct 07, 2008
Protocol to treaty between France and Malta signed
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Guidelines on group taxation issued
Aug 11, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Treaty between France and Netherlands – French Administrative Court of Appeal finds withholding taxes applied to Dutch pension funds contrary to treaty non-discrimination clause and EU free movement of capital
Aug 11, 2008
Treaty between France and Switzerland – French Supreme Administrative Court holds Swiss resident taxable in France on payments for services performed in France but paid via UK company
Aug 11, 2008
Treaty between France and United Kingdom – details
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Bill on Economic Modernization
Jul 27, 2008
2008 treaty between France and United Kingdom signed
Jul 27, 2008
Preliminary ruling requested from ECJ regarding compatibility of Belgian tax treatment of foreign dividends with EC free movement of capital
Jun 21, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Accession Convention to Arbitration Convention will enter into force for France
May 14, 2008
Advance ruling on whether foreign company entitled to lower rate of CGT on sale of shares in Indian company
May 14, 2008
Protocol to treaty between Qatar and France ratified
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
French Law ratifying Accession Convention to EC Arbitration Convention published
Mar 16, 2008
Bill to terminate treaty with France adopted by Danish parliament
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
Guideline on thin capitalization rules published
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
Treaty between Belgium and France – Court of Appeal of Brussels decides compensation received per non-competition clause classified as employment income
Feb 08, 2008
Protocol to treaty between Luxembourg and France enters into force
Feb 08, 2008
Protocol to treaty between Qatar and France signed
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
First part of Finance Bill 2008 adopted by Upper House of Parliament
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Treaty between Denmark and France – bill reintroduced
Jan 16, 2008
Treaty between France and Australia submitted to French Parliament
Jan 16, 2008
Protocol to treaty between France and Japan enters into force – details
Jan 16, 2008
Protocol to treaty between Luxembourg and France ratified
Jan 16, 2008
Finance Amendment Bill for 2007 adopted by Council of Ministers
Dec 03, 2007
Amending protocol between Japan and France enters into force
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
Bill ratifying Accession Convention to EC Arbitration Convention submitted to French Parliament
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Finance Bill for 2008 adopted by Council of Ministers – measures for companies
Nov 04, 2007
Treaty between Denmark and France - Danish election invalidates tax bill to terminate treaty
Nov 04, 2007
Amending Protocol to treaty between France and Argentina enters into force
Nov 04, 2007
Amending protocol to France-Japan treaty ratified
Nov 04, 2007
Protocol to treaty between Luxembourg and France ratified
Nov 04, 2007
Administrative Court of Appeals of Paris decision – whether withholding tax on immovable property gains derived by non-residents compatible with treaty between France and Greece (non-discrimination) and EC law (freedom of establishment)
Oct 01, 2007
Protocol between Argentina and France ratified
Oct 01, 2007
Treaty between Australia and France ratified
Oct 01, 2007
Clarification on application of CFC legislation published
Sep 02, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Treaty between Luxembourg and France – Luxembourg Administrative Court rules income of Luxembourg SA from French real estate owned by French SCI taxable in Luxembourg
Jul 02, 2007
Decree published on entry into force of protocol extending EC Arbitration Convention
Jun 18, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Guideline on implications of ECJ's Denkavit case on French dividend withholding tax published
Jun 18, 2007
Tax measures to be included in Finance Bill for 2008 disclosed
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Treaty between France and UK – Court of Appeals of Paris rules on agency permanent establishment
Jun 18, 2007
Preliminary ruling requested on compatibility of French participation exemption with Parent-Subsidiary Directive
May 28, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
Report by French group of experts on the Societas Europaea (SE) published
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Guideline on French CFC rules published – details
Mar 24, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
French Supreme Administrative Court
Mar 24, 2007
Treaty between France and Switzerland – exchange of notes on dividends (Swiss-EU Agreement)
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Finance Law for 2007 published
Feb 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
Protocol to treaty between Japan and France signed
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Treaty between France and Switzerland – exchange of notes on pension income published
Jan 15, 2007
Protocol to treaty between Luxembourg and France signed
Jan 15, 2007
Application Decree on new CFC legislation published
Dec 17, 2006
Finance Amendment Bill for 2006 adopted by Council of Ministers
Dec 17, 2006
Protocol to treaty between Luxembourg and France – erratum
Dec 17, 2006
Finance Bill for 2007 adopted by Council of Ministers – measures for companies
Nov 12, 2006
Guideline on unilateral modification of tax sparing credit not in breach of France–Brazil tax treaty
Nov 12, 2006
French Parliamentary response on non-eligibility of Luxembourg SICARs to France-Luxembourg tax treaty and EC Parent Subsidiary Directive
Nov 12, 2006
New protocol to France-US income tax treaty ratified
Nov 12, 2006
Treaty negotiations between France and Japan finalized
Sep 12, 2006
Protocol to treaty between Luxembourg and France – immovable property and business profit provisions amended
Sep 12, 2006
Guideline on French withholding tax applied to certain interest income published
Aug 13, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Treaty between Australia and France – details
Aug 13, 2006
Treaty between Chile and France enters into force
Aug 13, 2006
Treaty between France and Netherlands – Code of Conduct (MAP)
Aug 13, 2006
Indian ruling that commission paid to non-residents are taxable in India even if the services are provided outside India
Aug 13, 2006
Treaty between Australia and France signed
Jul 11, 2006
Treaty between France and Chile ratified
Jul 11, 2006
Treaty between Peru and France – negotiations
Jun 14, 2006
Guideline on pre-approval of favourable regime for transfer of complete branches of activity
May 14, 2006
Preliminary ruling requested from ECJ on compatibility of 3% tax on French immovable property held by non-resident companies with EC freedom of establishment and free movement of capital movement
May 14, 2006
Luxembourg Court
May 14, 2006
US Senate ratifies protocols to income and capital, and estate, inheritance and gift, tax treaties between France and US
May 14, 2006
US Foreign Relations Committee approves protocols to income and capital, and estate, inheritance and gift, tax treaties between France and US
Apr 09, 2006
Modifications to participation exemption regime
Mar 16, 2006
US
Mar 16, 2006
Finance Law 2006 published
Feb 19, 2006
.
Feb 19, 2006
French Court of Appeals decision on debt waivers granted to branches of foreign subsidiary by French parent company published
Feb 19, 2006
French Guideline on treaty treatment of Canadian mutual funds in securities published
Feb 19, 2006
It has been reported that France will begin official negotiations with Japan on 25 January 2006 to revise the France-Japan income tax treaty of 3 March 1995. The main purpose of the revision is to encourage more bilateral investments by lowering the withholding tax rates which are currently fixed at 15% for dividends (5% for qualifying companies), 10% for interest and 10% for royalties
Feb 19, 2006
It has been announced by the German Federal Ministry of Finance that negotiations are ongoing for a new protocol to the income and capital tax treaty of 21 July 1959 between Germany and France. Further details of the treaty will be reported subsequently.
Feb 19, 2006
The US Tax Court has disallowed a deduction for a contribution to a French pension plan and payment of French real estate taxes. Isabelle Bichindaritz v. Commissioner of Internal Revenue (T.C. Memo 2005-298 dated 29 December 2005). The case involved a French citizen who was teaching at a US university. She claimed a deduction on her US tax return for a contribution to a French pension plan and also a deduction for the payment of French real estate taxes.
Feb 19, 2006
The amending protocol to the France-US income and capital tax treaty of 31 August 1994 4 were submitted to the French Parliament on 14 December 2005.
Jan 01, 2006
Finance Bill for 2006 further details on measures for companies
Dec 06, 2005
The protocol, signed on 3 September 2002 to the France and Quebec income tax treaty (entente fiscale) of 1 September 1987, entered into force on 1 August 2005. The purpose of this protocol is to harmonize the France-Quebec treaty with the modifications made in the protocol signed on 30 November 1995 to the France-Canada treaty.
Oct 16, 2005
The Protocol of 7 April 2004 to the France-Netherlands tax treaty, signed on 16 March 1973, entered into force on 24 July 2005. France notified the entry into force of the treaty by way of Decree 2005-1077 of 23 August 2005, published in Official Journal No. 203 of 1 September 2005. The treaty will generally apply retroactively to tax years or periods starting on or after 1 April 2004. The Protocol provides that the Netherlands maintains taxing rights with respect to KLM (Royal Dutch Airlines) after merger with Air France
Oct 16, 2005
Indian Tribunal rules domestic/foreign company classification under Indian tax legislation does not contravene non-discrimination clause of India-France treaty
Oct 16, 2005
Interpretation of Art. 26(3) of FranceSpain tax treaty (MAP) exchange of letters published
Sep 21, 2005
Court of Appeals of Paris decides on concept of beneficial owner under France-UK tax treaty
Sep 21, 2005
The Bill on the promotion of investments in the French economy (projet de loi pour la confiance et modernisation de l'conomie) was approved by the French Parliament on 12 July 2005. The bill, amongst other provides for an Extension of the participation exemption
Aug 03, 2005