Tax Alert – March 2016

Mars 2016

I. CORPORATE TAX

I. 1. French tax law

  • Indirect profit shifting and comparable – French Administrative Supreme Court (Conseil d’Etat), 16th March 2016, n°372372
  • A foreign company may be considered as a French permanent establishment based on its holding activities – French Administrative Supreme Court (Conseil d’Etat), 7th March 2016, n°371435
  • Abuse of law/investment made by a French Bank in a Luxembourg SNC – Tax Abuse of Law Committee (Comité de l’abus de droit fiscal), case n°2015-17
  • The FTA’s final comments regarding horizontal tax consolidation – BOI-IS-GPE-10-30-50, 16th March 2016

 

I.2. International Tax

  • Agreement on the implentation of a European Country by Country Reporting “CbCR” – Press release of  8th March 2016
  • Entry into force of the protocol to the tax treaty concluded between France and Switzerland of  25th -June 2014 – Official Journal (Journal Officiel) 2nd March 2016
  • Entry into force of the protocol to the tax treaty concluded between France and Luxembourg – Official Journal (Journal Officiel)  17th March 2016
  • Pension funds and international tax treaties – OECD Press Release of  29th February 2016

 

II. INDIVIDUAL TAXATION

  • Calendar of the 2016′ tax campaign
  • Allowance based on ownership – BOI-RPPM-PVBMI-20-30-20 of 4thMarch 2016