On 26 December 2014, France published the interest rates used in determining the deductibility of interest payments to shareholders for companies whose tax year ends between 31 December 2014 and 30 March 2015. The portion of interest payments exceeding the following rates are generally not deductible unless documentation is provided demonstrating that the interest rate applied for is at arm's length. Between 31 December 2014 and 30 January 2015 - 2.79% Between 31 January 2015 and 27 February 2015 - 2.76% Between 28 February 2015 and 30 March 2015 - 2.72% The interest rate limits are determined by the Central...