The Finance Committee of the French National Assembly has approved an amendment to the 2025 Finance Bill that changes tax residency rules for individuals. This amendment introduces a "targeted universal tax" mechanism for French citizens who move

The French tax authority issued a notice on 16 October 2014, regarding the implementation of the most favoured nation (MFN) clause in the 1997 tax treaty with Latvia. This convention, signed in Paris on 14 April 1997, includes a most-favoured

The French government has announced plans to facilitate the extensive adoption of electronic invoicing on 15 October 2024. The initiative is expected to improve payment timelines and streamline invoicing processes while simplifying interactions with

France has published interest rates for entities whose financial year (FY) ended between 30 September and 30 December 2024, which are used to determine the deductibility of interest payments to shareholders. The applicable rates from 30 September

The French government presented the Finance Bill 2025 during a press conference in Paris on Thursday, 10 October 2024, with the goal of reducing the deficit from 6.1% of GDP this year to 5% next year. To achieve this, the government plans to

France’s Ministry of Finance released the quarterly TMP (taux moyen pratiqué) rate to determine the annual market rate limit for deducting interest paid to shareholders. French law allows corporations to deduct annual shareholder interest