France-Canada DTA protocol approved

Canada’s Minister of Finance and National Revenue has announced, on 3 June 2026, that the government will be extending key steel and aluminium tariff measures for one year. Subject to approval by the Governor in Council, Canada will extend its

The French Council of Ministers approved the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two of the OECD/G20 Inclusive Framework on BEPS on 27 May 2026. The GIR MCAA is designed to

France’s Directorate General of Public Finances (DGFiP) has clarified its position on the centralised filing and exchange of the GloBE Information Return (GIR), confirming its intention to apply a transitional relief framework aligned with the

The Canadian Revenue Agency (CRA) has issued an updated corporate income tax guide for tax year 2025 on 28 May 2026. The guide covers the following: Accelerated capital cost allowance (CCA) for liquefied natural gas (LNG) facilities The

The French tax authority has published updated reference interest rates used to determine the deductibility of interest payments to shareholders, including for companies with fiscal years ending between 31 March 2026 and 29 June 2026. Under the

Canada’s Department of Finance announced on 12 May 2026 that discussions will begin next month to modernise the income tax agreement between Canada and Australia. The current treaty, originally established in 1980, has been modified twice through