19 January 2018 France expands provisions on Automatic Exchange of Information in Tax Matters Article 56 of France's Amending Finance Bill for 2017 (law n° 2017-1775 dated December 28, 2017) has expanded the provisions contained in the French Tax Code (FTC), the French Tax Procedures Code (TPC) and the French Monetary and Financial Code (MFC) related to the Automatic Exchange of Information (AEoI) in Tax Matters. Specifically, the provisions cover the United States Foreign Account Tax Compliance Act (FATCA), the Organisation for Economic Co-operation and Development Common Reporting Standard (CRS) and the European Directive on Administration Cooperation in Taxation (DAC). Document ID: 2018-0138 |
