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French Parliament approves Finance Bill for 2024, including OECD Pillar Two rules

|Tax Alerts, Information Reporting, Legis ...|France
France

  • The French Parliament has approved the Finance Bill for 2024.
  • This Alert summarizes key tax reforms in the Bill that may affect corporations, including (i) transposition of the European Union Minimum Taxation Directive (2022/2523) into French domestic law; (ii) postponement of the repeal of the Business Contribution on the Added Value; (iii) creation of a tax credit for investments in green industr…

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