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French Parliament approves Finance Bill for 2023

|Tax Alerts, Legislation & Policy, National/Federal Taxation, Mining & Metals, Oil & Gas, Power & Utilities|France
France

  • The French Parliament has approved the Finance Bill for 2023.

  • This Alert summarizes key tax reforms in the Bill that may affect corporations including (i) progressive repeal of the Business Contribution on the Added Value; (ii) easing of the holding period requirements to benefit from the specific ruling applicable to certain French spin-off transactions; and (iii) transposition of the temporary solidarity contribution on the excess profits generated by activities within the oil, gas, coal, and r…

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