Tag: France
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Country by Country declaration in France
Article 223 quinquies C of the General Tax Code (CGI) introduced a country-by-country reporting of economic, accounting, and tax results that must be filed electronically by certain companies to combat tax avoidance and evasion. The introduction of this new reporting requirement (form 2258-SD) is part of the international project to combat the erosion of corporate…
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Official Bulletin of Public Finances – Tax BOI-IS-DECLA-30-20-20-20171004 (France)
The key points regarding the official bulletin BOI-IS-DECLA-30-20-20-20171004 are: The bulletin outlines the fiscal and accounting obligations for businesses subject to corporate income tax (IS) or business and commercial profits (BIC) tax regimes. It covers the specific obligations for businesses under the normal real tax regime, including the requirement to file tax returns and supporting schedules…
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Country-by-Country Reporting (CbCR) Regulation in France: A Comprehensive Guide
Country-by-Country Reporting (CbCR) is a pivotal element of international tax compliance for multinational enterprises (MNEs). In France, the Direction Générale des Finances Publiques (DGFiP) has established specific guidelines aligned with the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13. This article provides Chief Financial Officers (CFOs) and financial executives with a comprehensive understanding of…
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How CbC reporting is presented in France
Country-by-country reporting (CbC) is a financial report that multinational corporations must submit in many countries as part of a global initiative to combat tax evasion and tax avoidance. In France, the CbC reporting requirement was introduced through the Finance Act 2016 and is applicable to multinational companies with consolidated group revenue of more than €750…
CbC Reporting 