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Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that
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Agreement between France and British Virgin Islands for the exchange of information relating to tax matters
A protocol to the existing Bahrain-France Convention for the Avoidance of Double Taxation was signed today in Paris.
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Jersey and France have now signed a bilateral agreement for exchange of information for tax purposes bringing to 13 the number of such agreements entered into by Jersey.
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The Isle of Man and France have now signed a bilateral agreement for exchange of information for tax purposes bringing to 14 the number of such agreements entered into by the Isle of Man.
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Guernsey and France have now signed a bilateral agreement for exchange of information for tax purposes bringing to 11 the number of such agreements entered into by Guernsey.
Despite France’s previously well deserved reputation as a highly centralised state, a significant number of responsibilities have been devolved to regional and local government over the past two decades. The process has not been easy, as is discussed in this working paper.
Reducing poverty and social exclusion is an important objective for all French governments. Even though conventionally measured poverty is in fact lower than in most other countries, it is still higher than can be easily accepted.
This working paper describes the main characteristics and the developments of the French tax system and examines some of its economic distortions and complexities.
Since the early 1990s, when France's general government deficit reached a disturbing 6% of GDP, the country's public finances have progressed substantially, even though significantly further improvement is required. This paper examines the tools available to policy makers to meet this challenge.