Title I: Direct taxes and similar levies

The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive communications relating to the assessment, collection and litigation of tax (1). However, the obligation to appoint a tax representative does not apply to persons who have their registered office in another Member State of the European…

I. – Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of the financial year, directly or indirectly, more than half of the capital or voting rights of a legal entity (legal person, body, trust or comparable institution established or set up in France or…

I. – 1. A declaration including a country-by-country breakdown of the group’s profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities making it up, the content of which shall be set by decree, shall be submitted in dematerialised form, within twelve months of the end of the financial year, by legal entities established in France that meet the following criteria:…