France: National Assembly Approves The Treaty With Andorra

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

Andorra’s government announced on 6 March 2026 that representatives from Andorra and Panama met in March 2026 to discuss international legal cooperation and security initiatives, including plans to negotiate an income tax treaty. At the XXIV

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

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)