Key considerations of France's Amended Finance Act for 2012

Tax Accounting Insights

France's second Amended Finance Act for 2012 was substantively enacted for IFRS on July 31, 2012 and enacted for US GAAP purposes on August 17, 2012.  There are a number of provisions which could have tax accounting implications, in particular the new 3% surtax on dividends and other distributions.  Multinational groups with French entities and activities are encouraged to assess the tax accounting implications of these changes.



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