The Finance Committee of the French National Assembly has approved a finance amendment bill to introduce a temporary surcharge on large companies that is meant to offset the cost of pending refunds resulting from the repeal of the 3% tax on profit (dividend) distributions, which was recently found unconstitutional. The exceptional surcharge will be levied at a rate of 15% on corporate income tax due by companies with gross revenue exceeding EUR 1 billion for financial years ending between 31 …