France, Peru finalise tax treaty negotiations
Peru’s Ministry of Foreign Affairs announced that France and Peru have completed negotiations on a tax agreement. Peru’s Ministry of Foreign Affairs announced that France and Peru have finalised negotiations on a bilateral tax agreement on
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France updates shareholder interest deductibility rates
The New maximum deductible interest rates are published for fiscal years ending between 30 June and 29 September 2025. The French tax authority has published new interest rates for determining the deductibility of interest payments to
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France: Tax authority issues guidance on 2025 temporary CIT surcharge for large companies
The tax authorities issued guidelines on the temporary corporate tax surcharge for large companies under the 2025 Finance Law. The French tax authorities published administrative guidelines under reference No. BOI-IS-AUT-60 on 6 August 2025
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Amending protocol France, Switzerland tax treaty enters into force
The amending protocol to the 1966 France–Switzerland tax treaty, has entered into force on 24 July 2025. The agreement is designed to prevent double taxation and prevent tax evasion between the two nations. Earlier, France published Law No.
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France publishes revised VAT exemption lists for overseas departments
France updates VAT exemption lists for overseas departments with region-specific measures effective from March 2025 to December 2027. The French tax authorities released updated guidance (BOFiP, ACTU-2025-0010) on 23 July 2025, establishing
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France approves Amount B simplified transfer pricing method for transactions with developing countries
France will restrict the use of the OECD's Amount B transfer pricing method to transactions with developing nations that have adopted the method and have a bilateral tax treaty with France, excluding non-qualifying jurisdictions. France
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France: DGFIP publishes Charter governing APAs to modernise and strengthen framework
Optional in 2025, the charter strengthens mutual commitments to optimise the APA process. The French tax authorities (DGFIP) published a new Charter governing advance pricing agreements (APAs) to modernise and strengthen the APA framework on 16
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France: Council of Ministers approves tax treaty protocol with Sweden
The protocol updates the 1990 France–Sweden Income and capital tax treaty with OECD BEPS standards. France’s Council of Ministers approved the amending protocol to the 1990 France–Sweden Income and Capital Tax Treaty on 11 July
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France, Uganda begin negotiations on income tax treaty
French and Ugandan officials started negotiations in June 2025 for their first bilateral income tax treaty to prevent double taxation. French and Ugandan officials held the first round of negotiations for an income tax treaty in Kampala, Uganda,
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France: Council of Ministers approves new income tax treaty with Finland
The new treaty will replace the existing 1970 tax agreement between France and Finland. The French Council of Ministers gave approval to the updated income tax agreement with Finland on 11 June 2025. Signed on 4 April 2023, this treaty will
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France, Kenya and allies push global airline ticket tax to fund climate adaptation
A coalition including France, Kenya, Barbados, and others aims to expand air travel taxes to raise billions for climate resilience in developing countries ahead of the 2025 UN climate summit. A coalition of countries including France, Kenya,
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France issues clarification on Belarus tax treaty suspension
France partially suspended the 1985 tax treaty with Belarus on 8 August 2024. France’s General Directorate of Public Finance has issued updated guidance on 18 June 2025, regarding the 1985 income tax treaty with the former Soviet Union as
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France ratifies fifth protocol to 1966 tax treaty with Switzerland
The protocol was signed on 27 June 2023 and is designed to prevent double taxation on income and capital. France has published Law No. 2025-567 of 23 June 2025 in the Official Gazette, ratifying the fifth amending protocol to the 1966 income and
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France: Constitutional court to review digital services tax constitutionality
France’s Constitutional Court will assess whether the 3% digital services tax breaches constitutional principles, following a referral from the Supreme Administrative Court. The French Supreme Administrative Court referred a question to the
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France: National Assembly ratifies amending protocol to tax treaty with Switzerland
France’s National Assembly ratified the fifth amendment to the 1966 tax treaty with Switzerland on 19 June 2025, following Senate approval in April. The French National Assembly approved the law for the ratification of the protocol to the
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France sets interest rate caps for shareholder loan deductions in Q2 2025
The French tax authority has updated the interest rates used to determine the deductibility of interest payments to shareholders for companies with fiscal years ending between 31 March 2025 and 29 June 2025. Interest payments that exceed these
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Congo, France to begin negotiations for income tax treaty
The Democratic Republic Congo and France are set to hold their first round of negotiations in Paris in early 2025. The Democratic Republic of Congo and France have agreed to begin negotiations for their first income tax treaty, according to a
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France consults VAT treatment of art, antiques
France has launched a public consultation on new VAT rules for art, antiques and collectibles ahead of a reduced 5.5% rate which is set to take effect on 1 January 2025. France’s tax authorities have launched a public consultation on new VAT
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