France Tax News

The amending protocol to the France-US income and capital tax treaty of 31 August 1994 4 were submitted to the French Parliament on 14 December 2005.

1 January 2006

Finance Bill for 2006 further details on measures for companies

6 December 2005

Indian Tribunal rules domestic/foreign company classification under Indian tax legislation does not contravene non-discrimination clause of India-France treaty

16 October 2005

The Protocol of 7 April 2004 to the France-Netherlands tax treaty, signed on 16 March 1973, entered into force on 24 July 2005. France notified the entry into force of the treaty by way of Decree 2005-1077 of 23 August 2005, published in Official Journal No. 203 of 1 September 2005. The treaty will generally apply retroactively to tax years or periods starting on or after 1 April 2004. The Protocol provides that the Netherlands maintains taxing rights with respect to KLM (Royal Dutch Airlines) after merger with Air France

16 October 2005

The protocol, signed on 3 September 2002 to the France and Quebec income tax treaty (entente fiscale) of 1 September 1987, entered into force on 1 August 2005. The purpose of this protocol is to harmonize the France-Quebec treaty with the modifications made in the protocol signed on 30 November 1995 to the France-Canada treaty.

16 October 2005

Court of Appeals of Paris decides on concept of beneficial owner under France-UK tax treaty

21 September 2005

Interpretation of Art. 26(3) of FranceSpain tax treaty (MAP) exchange of letters published

21 September 2005

The Bill on the promotion of investments in the French economy (projet de loi pour la confiance et modernisation de l'conomie) was approved by the French Parliament on 12 July 2005. The bill, amongst other provides for an Extension of the participation exemption

3 August 2005