The French Tax Authority issued guidance on the declaration and payment procedures for the new tax on capital reductions involving share buybacks by certain companies on 11 April 2025. The tax must be reported and paid alongside the taxpayer’s

The French upper house of Parliament (Senate) approved a new law on 3 April 2025 to ratify a protocol that will update the existing tax treaty between France and Switzerland. This protocol, which was signed on 27 June 2023, is the fifth amendment

Estonia’s government submitted a draft law to terminate the 1997 tax treaty with Belarus on 24 March 2025. This follows after Belarus suspended key articles of the treaty, including dividends, interest, and capital gains, effective 1 June

France’s Official Journal published the Q1 2025 average floating rate for bank loans with maturities over two years, set at 4.92% on 28 March 2025. This rate is used to determine the maximum deductible interest rate on loans from direct

The EU has published Council Implementing Decision 2025/539 (the Decision) on 21 March 2025, which allows Estonia to continue applying a special VAT measure, deviating from parts of the VAT Directive (2006/112). Under the Decision, Estonia can

The Peruvian Ministry of Economy and Finance announced that it is working to finalise tax treaty negotiations with Australia, France, Saudi Arabia, Singapore, and UAE on 20 March 2025. Peru has signed 10 agreements that provide a secure and