The present French Tax Update will focus on an overview of several significant publications, including (i) several noteworthy French and European Union court decisions issued in the last months (regarding inter alia the VAT exemption applicable to the management of real estate investment funds, the challenge of the transformation of a corporation into a partnership under the abuse of law doctrine, and the abnormal act of management applied to a share buy-back and to a waiver of royalties), (ii) recent opinions issued by the French committee in charge of abuse of law matters (regarding inter alia the substance of a foreign partnership, and the valuation of a management package), (iii) certain provisions of the Anti-Tax Avoidance Package presented by the European Commission (i.e. the switch-over clause and the general interest deduction limitation), and (iv) the ratification of the new double tax treaty signed by Singapore and France on January 15, 2015