Executive summary
On 12 July 2021, the French Parliament approved the Amending Finance Bill for 2021 (the Bill). Except for the constitutionality review by the Conseil constitutionnel (French Constitutional Council), this Bill is final and expected to be published in the coming days.
This Alert summarizes the main two corporate tax provisions in the Bill relating to companies.
Detailed discussion
Temporary easing of conditions related to the carryback mechanism applicable to tax losses
Under Section …