The French tax authority has issued a new Form n°2065-INT-SD, Notification of International Obligations. The form was previously used to submit the notification for Country-by-Country (CbC) reporting with the annual tax return. The new version of the form is used for the CbC notification as well as a notification for the purpose of the Pillar 2 global minimum tax rules with the annual tax return. The Pillar 2 notification includes identification information for constituent entities in France…