French Tax Update - Focus on the Anti-Avoidance Provision Targeting Hybrid Debt Instruments
French Tax Update is a periodic publication that examines the French hot topics in the field of tax.
In this month's issue:
Focus on the Anti-Avoidance Provision Targeting Hybrid Debt Instruments
- 25% Test
- Look-Through Rule
- Overlap with CFC legislation
- Hybrid entities
- Coordination with foreign anti-hybrid provisions
Other Official Publications:
- Update of the French financial transactions tax (FFTT) guidelines
- Administrative supreme court aligns accounting and tax treatment of provisions
- New double tax treaty between China and France
- Forms to be used by trustees subject to disclosure obligations
- Non-cooperative jurisdictions list update
