Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
France – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
France – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Treaties
Full text of tax treaties between France and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Tax Treaty Case Law
Collection of tax treaty legal cases with key facts, summaries, and court decisions.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
France – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, value added tax, and taxation of resident, expatriate and non-resident individuals.
France – Corporate Taxation
Guide covering corporate income tax, taxes on payroll, taxes on capital, shareholders and directors, international and non-resident companies, group taxation, restructuring and liquidation, anti-avoidance, special activities and entities, and goods and services tax.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
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France: new transfer pricing statutory provisions
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France takes aim at multinationals' tax evasion
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Upcoming litigation after French ruling on a state's right to tax
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France set for turnover tax cuts if June elections favour Macron
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Macron's pledges the end of CVAE in bid for second term
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The legal uncertainty surrounding management packages in France and prospective solutions
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Insuring tax liabilities in the French market
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Taxation of real estate capital gains in France and the questionable outcome of the French assimilation process
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
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EU VAT compass 2023/2024
A reference guide to the VAT system of the EU. It includes the consolidated text of the current EU VAT Directive (No. 2006/112), as well as the texts of several other Directives in the field of VAT. Also included are summaries of more than 1,100 ECJ judgments in VAT cases, along with an overview of the VAT options that have been exercised by individual Member States.
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Global individual tax handbook 2023
Surveys the tax treatment of individuals in 101 different tax jurisdictions worldwide, with separate chapters on each.
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European tax handbook 2023
Surveys the tax systems of 49 European countries and jurisdictions, with individual chapters on each.
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Global corporate tax handbook 2023
Surveys the corporate taxation systems of 101 different tax jurisdictions worldwide, with individual chapters on each.
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Taxation of companies in distress — France
A chapter examining the tax treatment of companies in economic and financial distress in France. Covers topics including the impairment of loans and other commercial receivables, corporate treatment of losses, capital injections, tax deferrals, and liability to pay taxes.
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Tax treaty case law around the globe 2019
This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Exclusive
France - Taxation
Information on taxation in France, updated by two issues annually.
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