Draft comments by the French Tax Administration on the new anti-hybrid financing provisions
By EsqSocial Corporation 14/05/14
On April 15 2014, the French Tax Administration released its draft guidelines commenting on the new anti-hybrid financing rules enacted in Section 22 of the French Finance law for 2014 dated December 29 2013 (BOI-IS-BASE-35-50-20140415 and...
By: Reed Smith