21 November 2016

France includes proposed diverted profits tax in draft Finance Bill for 2017 and releases draft Amending Finance Bill for 2016

A diverted profits tax (DPT) has been proposed by the French Assemblee Nationale in the course of discussions on the draft Finance Bill for 2017. Also, on November 18, the French Government presented the draft Amending Finance Bill (AFB) for 2016. This draft will be discussed by the French Parliament over the following weeks.

A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1993

Document ID: 2016-1993