The government of France announced that the current corporate income tax rate of 33.33% will be reduced in the 2017 fiscal Budget. Starting from 2017, a lower rate of 28% will be applicable to small and medium-sized enterprises (SMEs) for profits up to EUR 75,000; by 2020, all businesses will be benefited from this lower rate.
UK: HMRC survey of mid-sized businesses
China: New changes of TP regulations
Related Posts
France updates AEOI CbC participating jurisdictions list under CGI rules
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
Read MoreFrance expands list of CbC reporting partner jurisdictions
France has published a Ministerial Order on 24 April 2026, published in Official Journal No. 0099 of 26 April 2026, updating the list of jurisdictions that meet the conditions for exemption from local filing under its country-by-country (CbC)
Read MoreFrance updates list of non-cooperative tax jurisdictions under CGI
France has updated its list of non-cooperative states and territories for tax purposes through the Decree of 15 April 2026, published in the Official Gazette on 26 April 2026. The measure is issued under Article 238-0 A of the General Tax Code (CGI)
Read MoreFrance adopts new Customs Code, effective from May 2026
France’s Ministry of Action and Public Accounts has adopted a new Customs Code through Ordinance No. 2026-265 of 8 April 2026, following a comprehensive recodification of customs legislation. The regulatory part of the Code has also been published
Read MoreFrance revises tax claim deadlines after withholding tax ruling
The French tax authorities issued updated administrative comments, on 22 April 2026, clarifying limitation periods for filing tax claims following a ruling by the French Council of State concerning withholding tax dispute deadlines. Background to
Read MoreFrance clarifies MAP access rules, APA roll-back conditions in transfer pricing guidance
The French tax authority issued updated guidance on Mutual Agreement Procedures (MAP) and Advance Pricing Agreements (APA) on 15 April 2026, following a public consultation launched on 15 January 2025. The revisions provide clarification on MAP
Read More