On 23 August 2021, the French tax authority published a guidance document (BOI-IS-DEF-20-30) regarding the enhanced loss carryback relief for companies impacted by COVID-19 that was introduced by the Amending Finance Law for 2021. As previously reported, the measure provides that losses recorded for tax years ending from 30 June 2020 to 30 June 2021 may be carried back up to three years instea…