French Corporate and Individual Tax Rate Amendments, Hybrid Mismatch Rules, and Other Changes Included in Draft Finance Law for 2020
On 27 September 2019, French Finance Minister Bruno Le Maire and Minister of Public Action and Accounts Gérald Darmanin presented the draft Finance Law for 2020. This includes amendments regarding the scheduled reduction in corporate tax rates, which began in 2018 but was partially reversed for large companies for 2019 ({News-2019-07-29/A/3-previous coverage}). The amendments provide that for c…
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