France Tax News

Decree published on entry into force of protocol extending EC Arbitration Convention

18 June 2007

Tax measures to be included in Finance Bill for 2008 disclosed

18 June 2007

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007

Treaty between France and UK – Court of Appeals of Paris rules on agency permanent establishment

18 June 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

Report by French group of experts on the Societas Europaea (SE) published

28 May 2007

Preliminary ruling requested on compatibility of French participation exemption with Parent-Subsidiary Directive

28 May 2007

ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details

28 April 2007

Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement

24 March 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

ECJ: hearing in case regarding Dutch withholding tax on outbound dividends

24 March 2007

Guideline on French CFC rules published – details

24 March 2007

French Supreme Administrative Court

24 March 2007

Treaty between France and Switzerland – exchange of notes on dividends (Swiss-EU Agreement)

24 March 2007

Finance Law for 2007 published

24 February 2007

EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

24 February 2007

EU Commission requests Italy to implement the Interest and Royalties Directive correctly

24 February 2007

Protocol to treaty between Japan and France signed

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends

24 February 2007

Treaty between France and Switzerland – exchange of notes on pension income published

15 January 2007

ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007

ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007

Protocol to treaty between Luxembourg and France signed

15 January 2007

Protocol to treaty between Luxembourg and France – erratum

17 December 2006

Finance Amendment Bill for 2006 adopted by Council of Ministers

17 December 2006

Application Decree on new CFC legislation published

17 December 2006

Guideline on unilateral modification of tax sparing credit not in breach of France–Brazil tax treaty

12 November 2006

New protocol to France-US income tax treaty ratified

12 November 2006

Finance Bill for 2007 adopted by Council of Ministers – measures for companies

12 November 2006