On 19 April 2018, the Senate approved the multilateral convention to implement tax treaty related measures to prevent BEPS (MLI). The agreement will enable France to implement international tax cooperation initiatives, including the automatic exchange of Country-by-Country (CbC) reports under the BEPS Action 13. The Multilateral Instrument has been sent to the National Assembly for further approval. At the time of signature, France submitted its MLI position, listing its reservations and notifications and including 88 tax treaties that it wishes to be covered by the MLI.
Related Posts
France simplifies EU public CbC reporting rules
February 05, 2026
France adopted new rules on 28 December 2025 to streamline compliance with the EU public CbC reporting directive (Directive (EU) 2021/2101), fully aligning national law with EU requirements and implementing the multiple reporting exemption. The
Read More
France passes 2026 budget, halves exceptional contribution to large company profits
February 03, 2026
France finally passed its 2026 budget on 2 February 2026 after two no-confidence motions failed, allowing Prime Minister Sebastien Lecornu’s minority government to survive and bringing a measure of political stability. The prolonged
Read More France: Tax Authority updates deductible interest rates for shareholder loans
January 30, 2026
The French tax authorities have published updated interest rates (BOI-BIC-CHG-50-50-30), on 28 January 2026, that determine the deductibility of interest payments made by companies to their shareholders. In accordance with the provisions of the
Read More France: Government survives two no-confidence votes after pushing 2026 budget
January 28, 2026
France’s government survived two no-confidence votes on Tuesday 27 January 2026, after pushing through the expenditure part of the 2026 budget without a parliamentary vote. A motion from the hard-left France Unbowed, Greens, and Communists got
Read More France confirms automatic renewal of special advance CIT regime for investment income
January 26, 2026
The French tax authorities have confirmed, on 21 January 2026, the automatic renewal of the special regime for calculating advance corporate income tax payments for companies whose profits consist entirely or partly of investment income. Under
Read More
France: Government publishes list of approved e-invoicing platforms
January 21, 2026
The French government has published a list of the first 101 platforms approved for use under the country’s electronic invoicing (e-invoicing) and electronic reporting reform. The list, issued on 16 January 2026 by the Directorate General of Public
Read More