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France publishes the new declaration form for CbCR and Pillar Two notification

|Tax Alerts, National/Federal Taxation, T ...|France
France

  • The new declaration form is part of the standard corporate income tax return for 2024, due by 19 May 2025 for calendar year taxpayers.
  • It must be filed by companies that are part of a multinational group subject to country-by-country reporting and/or by entities belonging to a multinational or national group that falls within the scope of the global minimum tax for large groups (Pillar Two).
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