France has issued the interest rates used in determining the deductibility of interest payments to shareholders for companies whose fiscal year ends between 30 September and 30 December 2020. The portion of interest payments exceeding the following rates is generally not deductible unless documentation is provided demonstrating that the interest rate applied is at arm's length. The period in which the fiscal year ends, and the applicable rates are as follows:
- between 30 September 2020 and 30…