French diverted profits law struck down by Constitutional Court

30 December 2016

The French Constitutional Court struck down the provisions of the Finance Bill for 2017 and the Amending Finance Bill for 2016 related to the new presumption of diversion of profits outside of France on December 29.

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

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ATTACHMENT

Full text of Tax Alert 2016-2247

Document ID: 2016-2247

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