How has France decided to fight against these fixtures since July 1, 2019?
In order to defeat the arrangements based on the arbitration of payment of dividends, financial flows corresponding indirectly to the retrocession of a French source dividend to a non-resident shareholder are subject to the withholding tax since July 1st. 2019. (more…)
France – Relief from the taxation of non-residents on the sale of real estate located in France
On the occasion of an update of its basic documentation, the tax administration incorporates the adjustments provided by the Finance Act for 2019, to the exemption regime for real estate gains realized for the sale of property located in France, applicable to non-residents.
Article 43 of the Finance Act for 2019 made the following changes (more…)
French companies whose annual turnover excluding taxes is equal to or greater than € 50 million must, if applicable, declare their transfer pricing policy by November 3rd at the latest.
Each year, some french companies must electronically file a transfer pricing policy return, using Tax Form 2257-SD, within 6 months of the filing date of their tax return. results. Thus, the companies that closed their fiscal year on December 31, 2018 and filed their income statement on May 3, 2019 have until November 3 to transmit this form. (more…)
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