French Tax Update - Proposed Changes To The EU Parent–Subsidiary Directive, Q2 Noteworthy Publications, and FATCA and BEPS Updates

The present French Tax Update will look over (i) the modifications to the EU Parent–Subsidiary Directive ("PSD") that were recently proposed and amended by the European Commission, (ii) recent advisory opinions issued by the Committee in charge of abuse of law matters (Comité de l'Abus de Droit Fiscal, "AoL Committee"), (iii) recent case law issued by French tax courts, (iv) disclosure obligations for certain trust arrangements, (v) international and U.S. law insight on recent developments pertaining to the U.S. Foreign Account Tax Compliance Act ("FATCA"), and (vi) the updated calendar for the OECD Action Plan on Base Erosion and Profit Shifting ("BEPS").

Please contact Siamak Mostafavi if you are interested in this issue.