Scope of The 3 Per Cent Tax -
The 3 per cent tax is levied on dividend distributions and/or deemed dividend distributions by French companies, French permanent establishments and other French entities that are liable...more
The annual filing imposed on trustees must be submitted by 15 June on new, dedicated forms published by the French tax authorities, and in the French language.
The Anti-Tax Evasion Act and the Finance Act 2014 have introduced an annual transfer pricing documentation filing obligation and new disclosure requirements for large companies....more
France’s list of non-cooperative states and territories published in 2013 includes Botswana, Brunei, Guatemala, Marshall Islands, Montserrat, Nauru and, effective from 1 January 2014, Jersey, Bermuda and the British Virgin...more
France’s non-cooperative states and territories list for 2013 includes Botswana, Brunei, Guatemala, Marshall Islands, Montserrat, Nauru, Jersey, Bermuda and the British Virgin Islands (BVI). The tax consequences related to...more