The French tax authority has published updated interest rates used in determining the deductibility of interest payments to shareholders, including for companies whose fiscal year ends between  31 December 2024 and 30 March 2025. 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 2024 and 30 January 2025 - 5.75% between 31 January 2025 and 27 February 2025 - 5.70% between 28 February 2025 and...