Dominique Villemot

In France, to deduct the full amount of intergroup interests, a French company must prove that the paid interests are not excessive. Our French colleagues outline some of the principles behind this regulation.

A tax focused perspective on the current French lockdown.

The so-called “quick fixes” measures, provided by the Directive 2018/1910/EU and by the French finance Bill for 2020, effective since January 1st 2020, were recently commented by the French tax authorities (hereafter ‘FTA’) in their official guidelines (BOFIP update on October 14th, 2020).