France has issued the interest rates used in determining the deductibility of interest payments to shareholders for companies whose fiscal year ends between 31 December 2022 and 30 March 2023. The portion of interest payments exceeding the following rates is generally not deductible unless documentation is provided demonstrating that the interest rate applied is at arm's length. The period in which the fiscal year ends, and the applicable rates are as follows: between 31 December 2022 and 30 January 2023 - 2.21% between 31 January 2023 and 27 February 2023 - 2.40% between 28 February 2023 and 30 March 2023...