Face au droit fiscal #7: What does the future hold for French taxation?
Anne-Dauphine Cambournac, tax and financial affairs delegate at Syntec Numérique, and Alain Recoules, partner at Arsène Taxand, answer Laura-Jane Gautier’s questions on the future of French taxation.
What is the content of the 2015 Finance Bill currently under discussion?
What reforms are needed now?
What are the priorities for preventing capital flight abroad?
Should the wealth tax be abolished to encourage a viable French entrepreneurial ecosystem?
Watch our video!
<p><em>Program produced by Décideurs TV. November 2014. </em></p>rn
This episode of the “Face au Droit Fiscal” series explores the future of French taxation in a changing economic environment. The digital sector raises questions about how business activity, investment and value creation should be reflected in tax policy.
Tax provisions affecting innovative businesses can be complex and change significantly over time. Eligibility may depend on the relevant accounting period, the nature of technical work and supporting documentation. Software projects in particular should distinguish research uncertainties from routine development. Historical notices offer useful background, but companies should never apply an old interpretation automatically to a current declaration or investment decision.
Tax rules need to combine clarity, fairness and sufficient stability for companies to plan. The discussion belongs to the period of the original programme, so readers should distinguish historical proposals from reforms that were subsequently enacted.
