France-Canada DTA protocol approved

The Canadian government released an updated guidance on the global minimum tax on 30 January 2026, outlining preparatory steps for filing. The guidance details filing templates, deadlines, and the required information for the GloBE Information

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

Canada’s Department of Finance launched a consultation on several draft legislative proposals to implement a range of previously announced tax measures on 29 January 2026. The proposed changes aim to clarify and improve tax rules, close gaps to

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

US President Donald Trump has warned that Canada could face serious consequences if it moves forward with closer trade ties with China. In a post on Truth Social on 24 January 2026, Trump said he would impose a 100% tariff on all Canadian goods

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