Effective Mutual Agreement Procedures
Tax AlertOECD effective mutual agreement manual procedures

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The management of intangible assets is challenged by transfer pricing controls: a question of legal ownership and economic ownership
If your company manufactures products sold on the French market, you should be concerned by one of the 20 extended producer responsability (EPR) sectors.
The annual transfer pricing return (form 2257-SD) must be submitted electronically within six months following the corporate income tax return filing deadline.
The French Finance Bill 2025-127 dated February 14, 2025 ("FB25") has been published in the French Official Journal (JORF), following validation by the Constitutional Council.
The Finance Act 2025 was adopted by Parliament on 6 February 2025 and enacted on 14 February 2025.
Management packages and employee shareholding
Decree 2024-1126 of 4 December 2024 sets out the reporting obligations for constituent entities established in France, and details the content of the different declarations to be made by companies subject to the Pillar 2 legislation.
The French draft Finance Bill for 2025 ("DFB25") was unveiled on 10 October 2024.
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