The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
France has published a 2014 budget revision law that allows related French companies to opt for tax consolidation with one another, even when their parent company is located in another European Union state.
Companies affected by the change in the country's “fiscal unity” regime may be eligible for reimbursement of French corporate taxes paid in fiscal years 2011-13, practitioners said.
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