French Tax Update - Recently Published Noteworthy Publications
The present French Tax Update will focus on an overview of several significant publications, including: (i) noteworthy French court decisions issued in the last months (regarding inter alia the tax treatment of a waiver of debt and of a share buyback performed at a discounted price, the comparability of foreign pension funds to French nonprofit organizations for French withholding tax purposes, and the VAT recovery rights of mixed holding companies); (ii) a new request on the issue of constitutionality in respect of the exclusion from the participation-exemption regime for dividends of non-voting shares; (iii) the request by the European Commission to France to end the discriminatory treatment of dividends from nonresident subsidiaries (in respect of the longstanding précompte mobilier cases); and (iv) an update on the Anti-Tax Avoidance Directive.
Please contact Siamak Mostafavi if you are interested in this issue.
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