On 28 November 2012, the Senate voted down the Finance Bill for 2013 (Projet de loi de Finances pour 2013, PLF). The discussion by both chambers - the National Assembly and the Senate - will continue. However, the proposed new tax credit (the "Duflot") scheme for tax residents of French Guiana, Martinique and Guadeloupe will most likely be adopted at the end of this legislative procedure, as the National Assembly has the final vote. On 20 November 2012, the Finance Bill for 2013 (Projet de loi de Finances pour 2013, PLF) was approved by the National Assembly. The Bill proposes to...