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France - New Tax Rules Applying to Interest Paid into Non-Cooperative Jurisdictions: A French Revolution

Country:
France
Author:
V. Daniel-Mayeur
Issue:
Derivatives & Financial Instruments, 2010 (Volume 12), No 3
Published:
21 May 2010
The Third Amended Finance Act 2009 has radically changed the French approach to interest withholding tax. This new legislation provides for tax restrictions applying to transactions involving so-called “non-cooperative” jurisdictions, and will affect French issuers of debt and equity instruments, as well as French borrowers.
 
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