French Tax Update - French Finance Laws
French Tax Update is a periodic publication that examines the French hot topics in the field of tax.
In this month's issue:
2014 Finance Law
- Abuse of law (abus de droit)
- Exceptional contribution on corporation tax (contribution exceptionelle sur l’impôt sur les sociétés)
- Anti-avoidance provision targeting hybrid debt instruments
- Disclosure of tax optimization schemes
- Transfer pricing
- Exceptional tax on high employment income (taxe exceptionnelle sur les hautes rémunérations)
- New personal income tax regime applicable to capital gains derived from transfers of securities
2013 Amending Finance Law
- Specific corporation tax regime applicable to French listed REIT-like entities
- Personal income tax regime applicable to certain futures
- Exit tax for individual taxpayers
Tax Fraud Law