FRANCE: Tax Reforms Increase Corporate Taxes, Including Pioneering GAFA Tax
The French national assembly approved a new tax bill on April 9, advancing the cause of [...]
Transfer pricing statement: estimate of the threshold on 50 million € for permanent establishment
Legal entities established in France must subscribe a declaration concerning their transfer prices (Form 2257-SD) [...]
Tax return 2017: companies would have 15 days extra
The deadline for the submission on the statements of results 2017 is fixed for May [...]
Authorized management organizations: new model of operational report
The article 37 of the Law 2015-1786 dated December 19th, 2015; made some adjustments for [...]
The meal subvention in workplaces is slightly increased in 2017
For the year 2017, the exemption limit for meal’ compensations to self-employed is fixed in [...]
Transposition on Accounting Directive: two new regulations of ANC
New rules learn consequences on downgrading for some measures in the commerce code regarding information [...]
New exemption thresholds for consolidated accounts in 2016
For financial year starting from 2016, the obligation to create consolidated accounts is adapted in [...]
Validity control of tax return supporting documents
The periodic review of the veracity of supporting documentation means a new task for the [...]
Project de Loi de Financement de la sécurité social 2017: the tax arrangements on company cars would be amended
Article 11 of the draft Social Security Financing Act 2017 amends several tax rules to [...]
Preliminary instructions on 2017 tax reductions
Strengthening of the Cice and reduction of the corporate tax in the SMEs The rate [...]