France’s thin capitalisation rules are being drastically amended at the end of year in the 2011 Finance Act. Laurent Borey and Antoine Belgrand, of Mayer Brown argue that taxpayers need to pay close attention to these changes or face problems down the line.
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.