The French lower house of parliament has approved the law to ratify the amending protocol to the 2018 income and capital tax treaty with Luxembourg on 13 February 2025. The protocol, signed on 7 November 2022, raises the time threshold for

The French tax authority has published new interest rates for determining the deductibility of interest payments to shareholders on 12 February 2025. The fiscal year-end period and the corresponding applicable rates are as follows: Fiscal

The French tax authority issued a ruling addressing the availability of foreign tax credits (FTCs) in cases where foreign withholding taxes conflict with the provisions of a relevant tax treaty on 18 December 2024. Under French law, FTCs are only

The French Senate approved the Finance Law for 2025 on 6 February 2025, following approval by the National Assembly on February 5. With both chambers' approval, the law is adopted, pending constitutional review. The law includes the indexation of

The French tax authorities introduced a Form n°2065-INT-SD intended for entities subject to the French Pillar Two law on 24 January 2025. The form was previously used to submit the Country-by-Country (CbC) reporting notification alongside the

Officials from Cambodia and France conducted the third round of negotiations for an income tax treaty on 2 January 2025. If an agreement is reached, signed, and ratified, it will be a first between the two nations. Earlier, Cambodian and