Argentina: Chamber of Deputies approves amending protocol to tax treaty with France
The Argentine Chamber of Deputies announced that the protocol amending the 1979 income and capital tax treaty with France was approved on 24 June 2026. The amending protocol was signed on 6 December 2019. It will enter into force 30 days after
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France ratifies amending protocol to tax treaty with Sweden
France has published Law No. 2026-510 of 15 June 2026 in the Official Gazette, providing for the ratification of the protocol to the 1990 income and capital tax treaty with Sweden. Signed on 22 May 2023, the protocol updates the treaty in line
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France ratifies tax treaty, amending protocol with Finland
The French Official Gazette on 16 June published Law No. 2026-510, which authorises the ratification of the income tax treaty and protocol with Finland. The treaty was signed on 4 April 2023 and the amending protocol was signed on 22 May 2023.
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France: National Assembly approves amending protocol to tax treaty with Sweden
The French National Assembly approved the law for the ratification of the amending protocol to the 1990 income and capital tax treaty with Sweden on 9 June 2026. Signed on 22 May 2023, the protocol updates the treaty in line with OECD BEPS
See MoreFrance: National Assembly approves ratification of new income tax treaty with Finland
The French National Assembly approved the law for the ratification of the new income tax treaty with Finland on 9 June 2026. Signed on 4 April 2023, this treaty will replace the existing 1970 tax agreement between the two nations. The agreement
See MoreFrance approves GloBE Information Exchange Agreement under Pillar Two for automatic tax data exchange
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
See MoreFrance clarifies approach to centralised filing, exchange of GloBE information return
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
See MoreFrance updates interest deduction reference rates for shareholder loans
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
See MoreFrance publishes updated list of tax treaties modified under OECD MLI
The French tax authorities (FTA) published a new annex BOI-ANNX-000511 on 29 April 2026 listing 68 tax treaties concluded by France that have been modified by the OECD’s Multilateral Instrument (MLI), under the OECD Base Erosion and Profit
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Switzerland, France conclude updated mutual agreement on cross-border teleworking taxation
Switzerland and France have concluded a new mutual agreement on the taxation of cross-border teleworking on 1 May 2026. This announcement was made by the State Secretariat for International Financial Matters (SIF) on the same day. The
See MoreFrance updates AEOI CbC participating jurisdictions list under CGI rules
France has updated the list of participating jurisdictions for the automatic exchange of information (AEOI) on country-by-country (CbC) reports through an order published in the Official Gazette on 26 April 2026. The update modifies the framework
See MoreFrance expands list of CbC reporting partner jurisdictions
France has published a Ministerial Order on 24 April 2026, published in Official Journal No. 0099 of 26 April 2026, updating the list of jurisdictions that meet the conditions for exemption from local filing under its country-by-country (CbC)
See MoreFrance updates list of non-cooperative tax jurisdictions under CGI
France has updated its list of non-cooperative states and territories for tax purposes through the Decree of 15 April 2026, published in the Official Gazette on 26 April 2026. The measure is issued under Article 238-0 A of the General Tax Code (CGI)
See MoreFrance adopts new Customs Code, effective from May 2026
France’s Ministry of Action and Public Accounts has adopted a new Customs Code through Ordinance No. 2026-265 of 8 April 2026, following a comprehensive recodification of customs legislation. The regulatory part of the Code has also been published
See MoreFrance revises tax claim deadlines after withholding tax ruling
The French tax authorities issued updated administrative comments, on 22 April 2026, clarifying limitation periods for filing tax claims following a ruling by the French Council of State concerning withholding tax dispute deadlines. Background to
See MoreFrance clarifies MAP access rules, APA roll-back conditions in transfer pricing guidance
The French tax authority issued updated guidance on Mutual Agreement Procedures (MAP) and Advance Pricing Agreements (APA) on 15 April 2026, following a public consultation launched on 15 January 2025. The revisions provide clarification on MAP
See MoreFrance introduces ‘innovative young enterprises’ category, extends tax exemptions to 2028
The French Tax Administration announced, on 15 April 2026, new provisions establishing a distinct category of innovative young enterprises and extending critical tax relief measures through 2028, following the enactment of Law No. 2026-103 of 19
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France: Tax Authority grants penalty relief following corporate tax rate ruling
The French tax administration announced penalty relief for companies on 14 April 2026, that incorrectly claimed a reduced corporate income tax rate, following a landmark decision by the Council of State in March 2025. On 13 March 2025, France's
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