France : Temporary Exceptional Surcharge on Large Companies

France’s tax authority has issued guidance clarifying its taxation methods for dividends and similar income under international tax treaties, particularly focusing on treaty benefits for distributions to residents of countries with specific

India’s Central Board of Direct Taxes issued a press release on 23 February 2026, announcing that an amending protocol to the 1992 France–India income and capital tax treaty was signed on 17 February 2026. The protocol introduces significant

The European Commission sent a letter of formal notice to France for applying national criteria to determine whether a parent company qualifies for a withholding tax exemption on subsidiary distributions, in its March 2026 infringements package. The

France’s tax authorities have released the 2026 rent and tenant income ceilings for rental property investment schemes on 10 March 2026. From 1 January 2026, properties must be rented within the set ceilings, and tenants’ incomes must meet

France’s tax authorities have issued guidance on value-added tax (VAT) for dropshipping transactions where merchants sell goods online to consumers in France or other EU Member States without holding inventory and have not opted into the VAT

France began negotiations with Cambodia at the end of 2023 for an income tax treaty. The talks are now “about to be completed,” according to a response published on 5 February 2026. The treaty will prevent double taxation for residents