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France to Include New Interest Restriction Rules in Finance Bill 2019 with Deferred Implementation

|Proposed Changes|France
France

The French government is planning to move forward on a number of corporate tax measures to be included as part of the upcoming Finance Bill for 2019. One of the key measures is the implementation of interest deduction restriction rules in line with the EU Anti-Tax Avoidance Directive (ATAD1), which includes a general 30% of EBITDA limit and a EUR 3 million safe harbor threshold. While the gover…

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