The Second Amending Finance Bill for 2012 (Projet de loi de Finances Rectificative pour 2012, PLFR) adopted by the Council of Ministers on 4 July 2012, will be subject to parliamentary discussion on 16 July 2012. In addition to the new tax measures, the Government proposed a set of anti-avoidance rules in order to fight against aggressive corporate tax planning. The measures are summarized below, and apply for fiscal years ending on or after 4 July 2012 unless otherwise indicated.
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