The French tax administration recently published Guideline 4 H-8-07 No. 133 of 31 December 2007 on the new French thin capitalization rules, which were introduced with effect from 1 January 2007. Details on the Guideline will be reported subsequently.
Finance Amendment Law 2007 published
The Finance Amendment Law for 2007 No. 2007-1824 of 25 December 2007 was published in the Official Journal No. 301 of 28 December 2007.