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France Tax News

G20 Finance Ministers Communiqué Published following Buenos Aires Meeting

25 July 2018
France Publishes Instructions on New Master and Local File Transfer Pricing Documentation Requirement

24 July 2018
French Parliament Approves BEPS MLI

12 July 2018
France Publishes Order on Requests for Pre-Restructuring Ruling on Non-Application of Anti-Abuse Rule

11 July 2018
France Issues Decree on Requirements for Master and Local File

6 July 2018
France Issues Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending between 30 June 2018 and 29 September 2018

5 July 2018
German-French Common Position Paper Supporting CCTB Proposal with Amendments

22 June 2018
New Tax Treaty between Belarus and France to be Signed

20 June 2018
G7 Summit Communiqué Published Including Commitment to Fair Taxation in the Digital Economy

13 June 2018
France Publishes Decree on Special Declaration for Cross-Border Reorganizations

7 June 2018
French Ministry of Finance Releases Guidance for Individual Income Tax Withholding from 2019

5 June 2018
SSA between Australia and France under Negotiation

10 May 2018
France Launches Public Consultations on IP Regime Amendments, Group Taxation, and Interest Deduction Limitations

1 May 2018
French Constitutional Court Holds Previous Neutralization of the 5% Add-Back on Dividends under the Participation Exemption is Constitutional

24 April 2018
French Senate Approves BEPS MLI

23 April 2018
Update – New Tax Treaty between France and Luxembourg

11 April 2018
France Issues Interest Rate Limits for Shareholder Loan Interest Deductions for Fiscal Years Ending between 31 March 2018 and 29 June 2018

10 April 2018
OECD Publishes New Transfer Pricing Profiles for 14 Countries

10 April 2018
OECD Publishes Exchange of Information Compliance Ratings for Nine Jurisdictions under Enhanced Peer Review Process; Montenegro Joins Forum

6 April 2018
Australia Announces Entry into Effect of Assistance in Recovery Article in Tax Treaty with France

5 April 2018
French Finance Minister Confirms Individual Income Tax Withholding will Apply from 2019

28 March 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting

22 March 2018
New Tax Treaty between France and Luxembourg signed

22 March 2018
French Court of Appeals Holds Irish Digital Marketing Company does Not have PE in France under Ireland-France Tax Treaty

15 March 2018
New Tax Treaty between France and Luxembourg to be Signed

12 March 2018
Amazon Settles Tax Dispute with France

7 February 2018
Dutch Tax Treaty Negotiation Plans for 2018

1 February 2018
France to Amend non-cooperative Jurisdiction Black List and Introduce related Banking Sanction

29 January 2018
France Approves BEPS MLI

22 January 2018
Hong Kong Enters into Bilateral CbC Exchange Arrangement with France; Confirms Arrangements with Ireland, South Africa, and the UK

18 January 2018
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