European Commission adopts decisions requiring Belgium, France and the Netherlands to tax their seaports

  • By A&S
  • January 21, 2016
  • News

The European Commission (EC) has adopted three decisions regarding the taxation of seaports in Belgium (SA:38393), France (SA:38398) and the Netherlands (SA:25338). The EC press release regarding state aid and the revised General Block Exemption Regulation (GBER) can be found here. The Netherlands Although the Netherlands adopted a law back in…

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France publishes corporate tax, transfer pricing legislation

  • By A&S
  • January 20, 2016
  • News

France has published new corporate tax and transfer pricing legislation in the official journal, which includes: Modifications to the parent-subsidiary regime; Revisions to the withholding tax exemption regime for dividends paid to EU parent companies; Modifications to the taxation regime of intra-group dividends paid between EU entities; Rules for…

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Second part of Finance Bill 2016 introduced in France, includes changes to transfer pricing documentation rules

  • By A&S
  • November 11, 2015
  • News

The Finance Committee of the French National Assembly has introduced the second part of the Finance Bill for 2016. According to the legislative proposals included in the Bill, it would become mandatory for transfer pricing documentation to be filed with the tax administration in connection with the annual tax…

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