OrbitaxFinance Amendment Law 2009 enacted – anti-avoidance measures
|Approved Changes|France
On 30 December 2009, the last Finance Amendment Bill 2009 (No. 2009-1674) was enacted. Key elements of the Law which unless otherwise indicated will apply from 1 January 2010, are summarized below.
Specific French list of NCSTs (Art. 238-O A of the CGI)
A specific domestic definition of non–cooperative states or territories (NCSTs) is introduced in order…
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