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Redrafting and integration of French VAT legislation into the new CIBS code: implementation postponed to 1 January 2027
In a decision of 13 May 2026 (Stellantis Portugal, C-603/24), the CJEU ruled again on the connection between transfer pricing adjustments and VAT
The entry into force of the 2025 General Accounting Plan (PCG), resulting from ANC Regulation 2022-06, marks a significant development for businesses.
The French Finance Act for 2026 allows the use of a market rate for the deductibility of interests paid to minority corporate shareholders for fiscal years ending on or after December 31, 2025. To date, being an associated company was the only way to exceed the reference rate.
Tax regime non-resident sport work France
Impartiate Tax Regime, determination applicable remuneration professional soccer player
The management of intangible assets is challenged by transfer pricing controls: a question of legal ownership and economic ownership
