France - New International Anti-Avoidance Legislation in France
- B. Gibert
- European Taxation, 2010 (Volume 50), No 4
- 26 February 2010
France, which has a long history of implementing anti-avoidance measures, enacted new anti-avoidance legislation in 2009. The new legislation focuses more on sanctions than on preventing the use of favourable tax regimes. In this article, the author outlines the new measures and the procedures for determining whether the measures apply to activities in a particular jurisdiction.