MFN clause of the protocol to the Income and Capital Tax Treaty between France and Estonia of 1997 activated

The French tax authorities have published updated interest rates (BOI-BIC-CHG-50-50-30), on 28 January 2026, that determine the deductibility of interest payments made by companies to their shareholders. In accordance with the provisions of the

France’s government survived two no-confidence votes on Tuesday 27 January 2026, after pushing through the expenditure part of the 2026 budget without a parliamentary vote. A motion from the hard-left France Unbowed, Greens, and Communists got

The French tax authorities have confirmed, on 21 January 2026, the automatic renewal of the special regime for calculating advance corporate income tax payments for companies whose profits consist entirely or partly of investment income. Under

Estonia’s parliament approved the Act to ratify the income and capital tax treaty with Andorra on 21 January 2026. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent double taxation on

Estonia’s parliament is reviewing draft Bill 795 SE, submitted on 19 January 2026, which seeks to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8). The bill introduces new reporting and due diligence requirements for

The French government has published a list of the first 101 platforms approved for use under the country’s electronic invoicing (e-invoicing) and electronic reporting reform. The list, issued on 16 January 2026 by the Directorate General of Public