New International Anti-Avoidance Legislation in France

Journal
Gibert, B.
France
European Taxation 2010 (Volume 50), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.