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French Tax Update - Draft Amending Finance Bill for 2014 and Noteworthy S2 Publications

French Tax Update - Draft Amending Finance Bill for 2014 and Noteworthy S2 Publications

The present French Tax Update will discuss (i) the Draft Amending Finance Bill for 2014 (Projet de loi de finances rectificative pour 2014, 2014 PLFR) that is currently being discussed before the French Parliament (in addition to the Draft Finance Bill for 2015 (Projet de loi de finances pour 2015), (ii) noteworthy case law decisions recently issued by French tax courts, (iii) recent developments in respect of the double tax treaties entered into between France and each of China and Luxembourg, and (iv) filing obligations in respect of certain trust arrangements.
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