TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

France’s tax treatment of dividends comes under the scrutiny of the European Commission

The Commission has issued a reasoned opinion to France over its tax treatment of dividends from non-resident subsidiaries, which in the Commission’s view is too restrictive.

According to the Commission’s press release, it views the basis on which France allows refunds of tax paid by companies in France with subsidiaries in other countries of the European Union as too restrictive. The Commission’s request takes the form of a reasoned opinion and France has two months to respond before matters progress to the Court of Justice of the European Union.