2023-06-04 11:58:10
Last straight line before the entry into force of the global minimum tax. European countries have until the end of this year to transpose into national law this anti-tax haven weapon designed under the aegis of the OECD and accepted by more than 130 countries. According to our information, France has changed its plans and will include the mechanism in its finance bill for 2024, which will be debated this fall.
Bercy preferred this option, while there has long been talk of carrying a specific bill which would be examined before the summer. But after the pension reform episode, the government is now relying on consensual subjects and tightened legislative texts. The plan to tax multinationals at an effective rate of 15% does not fit well with this strategy.
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