- Corporate Income Tax rate changes - 3% tax on dividends - Income tax at source - Employment tax credit rate change - Transfer pricing: group transactions disclosure - Allowable interest on shareholder loans - Depreciation allowances changes - Tax audits new desk top reviews - Impatriate regime extension - Social charges on furnished property [...]
Details of reforms to the French pension system which has established criteria to measure physical hardship at work as part of employers’ obligations account for risks to employees’ health within the work environment.
Main topics : Transfer pricing reporting requirements VAT on internet selling Internet intermediary obligations Restricted stock unit rule changes Refund claim against 3% tax on dividend distributions France-Luxembourg tax treaty Dividend distributions by tax group members Employees seconded to France Allowable interest on shareholder loans C3S threshold changes Retail software obligations
Main topics : VAT rate changes – reminder Capital gains on holiday homes Tax credit for competitiveness and employment (CICE) Employment law changes Part time workers – minimum number of hours Single euro payments area (SEPA)
Main topics : New rules for group tax consolidation perimeters - horizontal tax groups Restrictions on parent company regime Office tax no longer deductible Buyback of own shares Capital gains tax changes affecting non residents Allowable interest rates on shareholder loans Penalties for inadequate transfer pricing documentation for large groups Tax treaty changes Tax audits [...]
Main topics : Related company interest restrictions Allowable interest rates on shareholder loans Tax deduction for provisions New transfer pricing requirements Large company tax rates 2013 corporate income tax final instalment Construction subcontracting vat changes Tax audit penalties Meals tickets Development land sales