Author: La Tour International

I. CORPORATE TAXATION • Financial expenses ceiling: the French Tax Authorities (“FTA”) are launching a public consultation on their comments - BOI-IS-GPE-20-20-110 of July 31st, 2019 Although they may be amended following the consultation that ends on September 30th, 2019, the FTA comments are enforceable as soon...

I. CORPORATE TAXATION Withholding tax: application on deemed distribution - Judgement of the Montreuil Administrative Court (“TA”) on May 9th 2019, n°1800847, Société Compagnie Gervais Danone The TA considers that a French company may request the discharge of a withholding tax on deemed distribution to a foreign...