From June 22, 2024, multinationals will be subject to new income tax reporting requirements. Transposing European Directive 2021/2101 on public CbCR, Order no. 2023-483 introduces these major changes.
Taxes
Delivery of goods: when is it taxable in France?
VAT, or Value Added Tax, is a crucial tax for businesses in France. However, its application depends on the place where the commercial transactions are deemed to take place. For deliveries of goods, territoriality rules vary depending on the situation.
Where are certain services taxed?
Tax auditing is already a complex process, but when it involves companies belonging to an integrated group, things can get even trickier.