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New limitation on interest deduction

France - February 28 2014 The Finance Act 2014 introduces a new limitation on the deductibility of interest on loans obtained from (French or foreign) related parties (the…

Jacques Messeca

Increase of the rate of the temporary surtax applicable to corporate income tax

France - February 28 2014 In principle, the corporate income tax rate applicable in France amounts to 33 1/3%. This rate can be increased by additional surtaxes such as the…

Jacques Messeca

The principal measures of the Finance Act 2014

France - February 28 2014 As a result of changes made to French tax legislation through the Finance Act 2014, the corporate tax landscape in France has undergone some…

Jacques Messeca

Exceptional 50% tax on high remuneration

France - February 28 2014 The Finance Act 2014 introduces a new temporary tax due by companies paying high gross remuneration to their employees in 2013 and 2014 exceeding EUR…

Jacques Messeca

Tax deductibility of financing costs: France

France - April 5 2013 The French tax rules currently provide that, in principle, interest expenses paid are fully deductible in the year they accrue provided that the debt…

Jacques Messeca