France Tax News

Finance Law for 2007 published

24 February 2007

Protocol to treaty between Japan and France signed

24 February 2007

EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

24 February 2007

EU Commission requests Italy to implement the Interest and Royalties Directive correctly

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends

24 February 2007

Treaty between France and Switzerland – exchange of notes on pension income published

15 January 2007

ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007

Protocol to treaty between Luxembourg and France signed

15 January 2007

ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007

Protocol to treaty between Luxembourg and France – erratum

17 December 2006

Finance Amendment Bill for 2006 adopted by Council of Ministers

17 December 2006

Application Decree on new CFC legislation published

17 December 2006

New protocol to France-US income tax treaty ratified

12 November 2006

Guideline on unilateral modification of tax sparing credit not in breach of France–Brazil tax treaty

12 November 2006

Finance Bill for 2007 adopted by Council of Ministers – measures for companies

12 November 2006

French Parliamentary response on non-eligibility of Luxembourg SICARs to France-Luxembourg tax treaty and EC Parent Subsidiary Directive

12 November 2006

Protocol to treaty between Luxembourg and France – immovable property and business profit provisions amended

12 September 2006

Treaty negotiations between France and Japan finalized

12 September 2006

Treaty between Chile and France enters into force

13 August 2006

Treaty between Australia and France – details

13 August 2006

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

Guideline on French withholding tax applied to certain interest income published

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

Treaty between France and Netherlands – Code of Conduct (MAP)

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

Indian ruling that commission paid to non-residents are taxable in India even if the services are provided outside India

13 August 2006

Treaty between France and Chile ratified

11 July 2006