Cambodia and France conduct second phase of tax treaty talks

The French Council of Ministers approved the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two of the OECD/G20 Inclusive Framework on BEPS on 27 May 2026. The GIR MCAA is designed to

France’s Directorate General of Public Finances (DGFiP) has clarified its position on the centralised filing and exchange of the GloBE Information Return (GIR), confirming its intention to apply a transitional relief framework aligned with the

The French tax authority has published updated reference interest rates used to determine the deductibility of interest payments to shareholders, including for companies with fiscal years ending between 31 March 2026 and 29 June 2026. Under the

The French tax authorities (FTA) published a new annex BOI-ANNX-000511 on 29 April 2026 listing 68 tax treaties concluded by France that have been modified by the OECD’s Multilateral Instrument (MLI), under the OECD Base Erosion and Profit

Switzerland and France have concluded a new mutual agreement on the taxation of cross-border teleworking on 1 May 2026. This announcement was made by the State Secretariat for International Financial Matters (SIF) on the same day. The

France has updated the list of participating jurisdictions for the automatic exchange of information (AEOI) on country-by-country (CbC) reports through an order published in the Official Gazette on 26 April 2026. The update modifies the framework