Market leading insight for tax experts
View online issue

Thin Capitalisation in France

Once a tax haven for interest expenses, France has recently experienced a significant tax audit activity in this area. Frédéric Laureau, Partner at EY Law in Paris, outlines what could become the new legislation

 
Once a tax haven for interest expenses France has recently experienced a significant tax audit activity in this area. Frédéric Laureau Partner at EY Law in Paris outlines what could become the new legislation
 
A major reform of the French thin capitalisation rules was discussed last autumn but eventually nothing came out either in the Finance Act for 2005 or in the adjusting Finance Act for 2004 both voted through on 22 December 2004 because those discussions did not come to an end. There is however little doubt that this topic will come back in...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top