French 2014 budget proposes new taxes and targets transfers of functions and hybrid financing

September 2013


The proposed 2014 budget contains revenue-raising and anti-abuse provisions that would affect entities operating in France. Most of the proposed measures would apply to financial years ending on or after December 31, 2013. In some cases, the proposals would be effective before that date.
US groups operating in France should monitor the proposals’ evolution and assess their potential impact.

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