The Finance Bill for 2024 brings major changes to the tax auditing of multinational companies. These changes, particularly with regard to transfer pricing controls, are designed to step up the fight against tax fraud and improve transparency in intra-group transactions.
Exceptional operation – Corporate taxation
Home visits based on mere suspicion of tax fraud
In two rulings handed down on February 15, 2023 (Cass. com., February 15, 2023, no. 20-20.599 and Cass. com., February 15, 2023, no. 20-20.600), the Commercial Chamber of the French Supreme Court confirms that the tax authorities can initiate home visits against a taxpayer on the basis of mere suspicions of tax fraud.
Patronage and taxes: how to benefit from a tax reduction to support causes close to your heart
Corporate philanthropy is an increasingly common practice in the business world, involving the provision of financial support to associations and foundations, without expecting anything in return. In addition to contributing to philanthropic causes, corporate philanthropy also offers attractive tax benefits for companies. However, it is important to distinguish patronage from sponsorship, which is more of a commercial activity with direct rewards.