France: Implemented Finance Bill for 2024 establishing global minimum tax transposing EU-Directive 2022/2523
Description
Implemented Finance Bill for 2024 establishing global minimum tax transposing EU-Directive 2022/2523
On 31 December 2023, the Finance Bill for 2024 establishing global minimum tax transposing EU-Directive 2022/252 was implemented, with certain provisions applicable to the fiscal year beginning on 31 December 2023. Article 33 of the Law transposes t…
Scope
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
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2023-09-27
under deliberation
2023-12-21
adopted