On 30 December 2009, the last Finance Amendment Bill 2009 (No. 2009-1674) was enacted. Key elements of the Law which unless otherwise indicated will apply from 1 January 2010, are summarized below.
Specific French list of NCSTs (Art. 238-O A of the CGI)
A specific domestic definition of non–cooperative states or territories (NCSTs) is introduced in order to enhance the application of domestic anti-abuse provisions. Accordingly, a state or territory is…