The French Tax Authority issued guidance on the declaration and payment procedures for the new tax on capital reductions involving share buybacks by certain companies on 11 April 2025. The tax must be reported and paid alongside the taxpayer’s

The French upper house of Parliament (Senate) approved a new law on 3 April 2025 to ratify a protocol that will update the existing tax treaty between France and Switzerland. This protocol, which was signed on 27 June 2023, is the fifth amendment

France’s Official Journal published the Q1 2025 average floating rate for bank loans with maturities over two years, set at 4.92% on 28 March 2025. This rate is used to determine the maximum deductible interest rate on loans from direct

The Peruvian Ministry of Economy and Finance announced that it is working to finalise tax treaty negotiations with Australia, France, Saudi Arabia, Singapore, and UAE on 20 March 2025. Peru has signed 10 agreements that provide a secure and

The French government has issued Ordinance No. 2025-230 on 12 March 2025, introducing reforms to the legal framework for UCITS (Organismes de placement collectif, OPC). The measure aims to modernise and simplify regulations governing these

The French Ministry of Economy and Finance has announced that from 1 June 2025, a standard VAT exemption threshold of EUR 25,000 in turnover will apply to all businesses, replacing the current EUR 27,500 threshold. Sector-specific thresholds for