French Tax Update is a periodic publication that examines the
French hot topics in the field of tax.
In this month's issue:
2014 Finance Law
- Abuse of law (abus de droit)
- Exceptional contribution on corporation tax (contribution exceptionelle sur l'impôt sur les sociétés)
- Anti-avoidance provision targeting hybrid debt instruments
- Disclosure of tax optimization schemes
- Transfer pricing
- Exceptional tax on high employment income (taxe exceptionnelle sur les hautes rémunérations)
- New personal income tax regime applicable to capital gains derived from transfers of securities
2013 Amending Finance Law
- Specific corporation tax regime applicable to French listed REIT-like entities
- Personal income tax regime applicable to certain futures
- Exit tax for individual taxpayers
Tax Fraud Law
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.