The French government recently published a non-exhaustive list of 17 arrangements or activities that carry significant risks of being challenged by the French tax authorities resulting in the launch of anti-abuse procedures. The list includes abuse through:
- Management/Executive package schemes;
- Dividend stripping;
- Relocation of profits after restructuring;
- Unwarranted commission payments;
- Fictitious lowering of the wealth tax base computation;
- Undisclosed foreign wages;
- Foreign commission pa…