French Polynesia has published Law No. 2021-55 of 27 December 2021, containing measures for the simplification and performance of the tax system in favor of solidarity and employment. Some of the main measures of the law include: Introduction of a solidarity contribution at a rate of 1.5% that applies from 1 April 2022 for taxpayers subject to VAT, which is generally levied in the same manner as VAT but may not be deducted by a taxpayer as input tax; Introduction of revitalization zones, including a reduced 15% corporate tax rate for companies and other legal persons that have their registered...