The French government is planning to move forward on a number of corporate tax measures to be included as part of the upcoming Finance Bill for 2019. One of the key measures is the implementation of interest deduction restriction rules in line with the EU Anti-Tax Avoidance Directive (ATAD1), which includes a general 30% of EBITDA limit and a EUR 3 million safe harbor threshold. While the government plans to include the ATAD-compliant rules in the Finance Bill for 2019, France has reportedly been granted a deferral from implementing the rules until 1 January 2024. The standard deadline for implementation...