France: Government extends reduced VAT for forestry sector until 2028

France has issued the GloBE payment notice that multinational enterprises liable for top-up tax under the GloBE Pillar Two rules must submit for the first time in 2026. All companies belonging to a group within the scope of Pillar Two rules must

The French tax authority has released the statement of assessment of the supplementary (top-up) tax (Form 2272-SD) and related guidance for reporting supplementary (top-up) tax. The form must be filed by parent or constituent entities subject to the

The Argentine Senate has approved the amending protocol to the 1979 income and capital tax treaty with France on 18 March 2026. Signed on 6 December 2019, this marks the second amendment to the treaty. The agreement eliminates double taxation and

France’s tax authority has issued guidance clarifying its taxation methods for dividends and similar income under international tax treaties, particularly focusing on treaty benefits for distributions to residents of countries with specific

India’s Central Board of Direct Taxes issued a press release on 23 February 2026, announcing that an amending protocol to the 1992 France–India income and capital tax treaty was signed on 17 February 2026. The protocol introduces significant

The European Commission sent a letter of formal notice to France for applying national criteria to determine whether a parent company qualifies for a withholding tax exemption on subsidiary distributions, in its March 2026 infringements package. The