There are currently two important bills pending approval by the French parliament: the Amended Finance Bill for 2014 and the Finance Bill for 2015.
Key measures introduced in the Amending Finance Bill for 2014 include:
- The French tax consolidation regime would be changed to allow a company that is a resident of an EU or EEA Member State that does not have a permanent establishment in France to consolidate the taxable results of its French subsidiaries when the company has at least 95% direc…