France has issued the interest rates used in determining the deductibility of interest payments to shareholders for companies whose fiscal year ends between 30 June 2024 and 29 September 2024. 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 30 June 2024 and 30 July 2024 - 5.96% between 31 July 2024 and 30 August 2024 - 5.97% between 31 August 2024 and 29 September 2024...