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France Tax News

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013
Interest paid to shareholders – monthly rates for fourth trimester in 2012 published

9 February 2013
Revision of tax incentives for overseas investments: Finance Bill 2013 voted down by the Senate

9 February 2013
Finance Bill 2013: measures on corporate taxation

2 December 2012
Financial Bill 2013: removal of the exemption of capital gains ("Niche Copé")

23 October 2012
Second Financial Amending Law for 2012 adopted

14 October 2012
Second Amending Finance Law for 2012 adopted by Council of Ministers – Anti-avoidance measures

3 September 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012
Second Amending Finance Law for 2012 adopted by Council of Ministers

3 September 2012
Protocol to treaty between Saudi Arabia and France enters into force

29 July 2012
Protocol to treaty between France and Mauritius enters into force

29 July 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012
Protocol to treaty between Austria and France enters into force

25 July 2012
France excludes Panama from the tax haven blacklist

3 June 2012
First Amendment Law for 2012 adopted

17 April 2012
Fourth Amending Finance Law for 2011 – Companies (details)

4 March 2012
Agreement between France and Hong Kong enters into force

1 February 2012
New tax measures to reduce public deficit – announced

22 December 2011
Treaty between France and Kenya enters into force

21 June 2011
Ministerial Decree – domestic list of NCSTs updated for 2011

21 June 2011
Protocol to treaty between France and Bahrain enters into force

27 April 2011
Protocol to treaty between France and Malaysia enters into force

30 March 2011
Treaty between Hong Kong and France – details

9 January 2011
Finance Bill 2011: new proposal for extensive thin capitalization rules

9 January 2011
Thin capitalization – Tax authorities extend safe haven measure

26 October 2010
Protocol to treaty between Malta and France enters into force

17 July 2010
Protocol to treaty between France and Malta – details

17 July 2010
Treaty between Brazil and France – Brazilian court decision on tax treaty treatment of remuneration of technical services

25 May 2010
Protocol to treaty between France and Qatar enters into force

26 April 2010
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