France's Amending 2014 Finance Bill Presented to Parliament

On 11 June 2014, France's Amending 2014 Finance Bill was presented to parliament and will be reviewed by the Finance Committee of the National Assembly by the end of June. The bill includes several proposed changes in the areas of corporate taxation in France, including:

• Elimination of the social solidarity contribution surcharge for companies with turnover less than €3.25 million in 2015, and complete elimination of the surcharge for all companies by 2017
• The temporary corporate surtax of 1…