On 9 July 2014, France published the monthly interest rates used in determining the deductibility of interest payments to related parties. The portion of interest payments for rates exceeding the following are generally not deductible unless documentation is provided which demonstrates that the interest rate applied for the related-party loan is at arm's length.
- Between 30 June 2014 and 30 July 2014 - 2.88%
- Between 31 July 2014 and 30 August 2014 - 2.89%
- Between 31 August 2014 and 29 Septemb…