On 31 January 2020, the tax authority published guidelines regarding the application of the new general anti-abuse rules (GAAR). This guide provides an extension of Article 6 of the EU Anti-Tax Avoidance Directive 2016/1164. It may also apply in respect of violation of tax treaty provisions.
Related Posts

Argentina, France tax treaty protocol takes effect
The amended protocol to the 1979 income and capital tax treaty between Argentina and France comes into force on 22
Read More
France updates DAC6 guidance on lawyer reporting exemption
France’s tax authority has updated its guidance on the mandatory reporting of cross-border tax arrangements under the
Read More
France to abolish simplified VAT regime from 2027
The French Tax Authorities issued the reminder on 22 September 2026, confirming that the simplified VAT regime (RSI)
Read More
France: Council of Ministers approves protocol amending tax treaty with India
France’s Council of Ministers approved on 16 September 2026 a protocol amending the income and capital tax treaty of
Read More
France to reduce exceptional corporate tax surcharge in 2027
France plans to lower the exceptional corporate tax surcharge paid by very large companies in 2027, Prime Minister
Read More
France extends zero VAT treatment to air transport in Guadeloupe, Martinique
France has extended its 0% value added tax (VAT) rate to air transport services carried out in Guadeloupe and
Read More