France - Intergroup arrangements identified in tax-avoidance transactions list

April 6: The French tax administration has posted on its website, on a webpage dedicated to tax audits, an updated list of practices or arrangements (Carte des pratiques et montages abusifs) that are considered to be contrary to the law. Among these are certain intergroup arrangements.

The new list (April 2015) replaces all previously published lists of “tax avoidance schemes.” While some of the items previously included on earlier lists are no longer included on the April 2015 list, the fact that an item is not listed on the April 2015 list does not mean that the tax authorities no longer consider that particular item is no longer fraudulent or tax abusive.


Read the April 2015 list (French) of 17 items identified as abusive by the tax administration.

 

Source: KPMG