France: Tax authority publishes guidelines on the new provisions on abuse of law

France's Directorate General of Public Finance began the nationwide rollout of business-to-business electronic

France has clarified that the supply of cooling energy distributed through networks is subject to the reduced 5.5% rate

France’s tax authority has updated its guidance on income tax reductions for investments in small and medium-sized

France has today introduced mandatory electronic invoicing and the transmission of transaction data to the tax

France has clarified, on 19 August 2026, the tax treatment of sole proprietorship restructuring where an individual

France’s tax system provides a broad range of incentives aimed at supporting investment, innovation, business