France Tax News
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Interest paid to shareholders – monthly rates for fourth trimester in 2012 published
Finance Bill 2013: measures on corporate taxation
Financial Bill 2013: removal of the exemption of capital gains ("Niche Copé")
Second Financial Amending Law for 2012 adopted
Second Amending Finance Law for 2012 adopted by Council of Ministers
Second Amending Finance Law for 2012 adopted by Council of Ministers – Anti-avoidance measures
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Protocol to treaty between France and Mauritius enters into force
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Protocol to treaty between Saudi Arabia and France enters into force
Protocol to treaty between Austria and France enters into force
France excludes Panama from the tax haven blacklist
First Amendment Law for 2012 adopted
Fourth Amending Finance Law for 2011 – Companies (details)
Agreement between France and Hong Kong enters into force
New tax measures to reduce public deficit – announced
Ministerial Decree – domestic list of NCSTs updated for 2011
Treaty between France and Kenya enters into force
Protocol to treaty between France and Bahrain enters into force
Protocol to treaty between France and Malaysia enters into force
Treaty between Hong Kong and France – details
Finance Bill 2011: new proposal for extensive thin capitalization rules
Thin capitalization – Tax authorities extend safe haven measure
Protocol to treaty between Malta and France enters into force
Protocol to treaty between France and Malta – details
Treaty between Brazil and France – Brazilian court decision on tax treaty treatment of remuneration of technical services
Finance Amendment Law 2009 enacted – anti-avoidance measures (NCSTs): further details
Protocol to treaty between France and Qatar enters into force
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