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The French Finance Bill 2025-127 dated February 14, 2025 ("FB25") has been published in the French Official Journal (JORF), following validation by the Constitutional Council.

Decree 2024-1126 of 4 December 2024 sets out the reporting obligations for constituent entities established in France, and details the content of the different declarations to be made by companies subject to the Pillar 2 legislation.

The French draft Finance Bill for 2025 ("DFB25") was unveiled on 10 October 2024.

On 30 December 2023, the Finance Act for 2024 ("LDF24") was published, following its approval by the French Constitutional Council on 28 December 2023. The Act includes significant measures relating to corporate tax.

New proposal for a directive by the European Commission to combat abusive tax practices

Extensive case law in recent years has sharpened the limits to the existing case law definition of the beneficial owner. Here is a look at the main criteria used.

Find out the main features of the new Directive introducing country-by-country reporting (CbCR).

The OECD two-pillar solution and the corporate taxation of the digital economy and large global firms

Short term business visitors are employees working in the UK for a limited period.

Released on 28 December 2021, the Finance Act for 2022 contains few significant measures

The draft Amending Finance Bill for 2021 aims to ensure the financing of the emergency measures.

BSPCE: a mechanism encouraging employee share ownership favoured by start-ups

Depending on your company size, what reflexes should you adopt for your tax computation?

COVID-19: consequences on tax audits in France

The 2021 finance law provides measures for taxation of corporation and includes numerous provisions designed to support companies.

Draft finance bill for 2021: main corporate tax measures at a glance