France Tax News
Finance Law for 2007 published
24 February 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
24 February 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
24 February 2007
Protocol to treaty between Japan and France signed
24 February 2007
Report on Attribution of Profits to PEs released
24 February 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
24 February 2007
Treaty between France and Switzerland – exchange of notes on pension income published
15 January 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
15 January 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
15 January 2007
Protocol to treaty between Luxembourg and France signed
15 January 2007
Protocol to treaty between Luxembourg and France – erratum
17 December 2006
Finance Amendment Bill for 2006 adopted by Council of Ministers
17 December 2006
Application Decree on new CFC legislation published
17 December 2006
Guideline on unilateral modification of tax sparing credit not in breach of France–Brazil tax treaty
12 November 2006
New protocol to France-US income tax treaty ratified
12 November 2006
Finance Bill for 2007 adopted by Council of Ministers – measures for companies
12 November 2006
French Parliamentary response on non-eligibility of Luxembourg SICARs to France-Luxembourg tax treaty and EC Parent Subsidiary Directive
12 November 2006
Protocol to treaty between Luxembourg and France – immovable property and business profit provisions amended
12 September 2006
Treaty negotiations between France and Japan finalized
12 September 2006
Treaty between Australia and France – details
13 August 2006
Treaty between Chile and France enters into force
13 August 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
13 August 2006
Guideline on French withholding tax applied to certain interest income published
13 August 2006
Indian ruling that commission paid to non-residents are taxable in India even if the services are provided outside India
13 August 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
13 August 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
13 August 2006
Treaty between France and Netherlands – Code of Conduct (MAP)
13 August 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
13 August 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
13 August 2006
Treaty between France and Chile ratified
11 July 2006