martes, 7 de febrero de 2017

French budget introduces corporate tax changes and incentives

The French parliament on December 20 and 22, 2016 approved the Finance Act for 2017 (the ‘2017 Act’) and the Amended Finance Act for 2016 (the ‘2016 Act’, together the ‘Finance Acts’), respectively. The date of publication and enactment for US GAAP purposes is December 30, 2016.

The Finance Acts contain certain corporate tax measures designed to improve the competitiveness of the French economy. Most of the measures will apply immediately and affect multinational enterprises (MNEs) with French operations or subsidiaries.

The Finance Acts include also a number of other provisions affecting wealth tax, individual taxation, and value-added tax (VAT). Those provisions are outside the scope of this Insight.

Source & more info: PwC

No hay comentarios:

Publicar un comentario