author_orbitax
Orbitax

Share This Article

French Government Publishes List of 17 Key Abusive Tax Practices

04 May 2015

|

Approved Changes

|

France

The French government recently published a non-exhaustive list of 17 arrangements or activities that carry significant risks of being challenged by the French tax authorities resulting in the launch of anti-abuse procedures. The list includes abuse through: Management/Executive package schemes; Dividend stripping; Relocation of profits after restructuring; Unwarranted commission payments; Fictitious lowering of the wealth tax base computation; Undisclosed foreign wages; Foreign commission payments to French directors; Fictitious relocation of staff; Tax treaty abuses (treaty shopping); Non-application of dividend withholding tax; Double deductions of interest; Circumvention of the territoriality threshold for donation duties; VAT avoidance on hidden service payments; Abuse...