ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
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France<br />
Tax <strong>policy</strong> and<br />
controversy<br />
Charles Ménard<br />
charles.menard@<strong>ey</strong>-avocats.com<br />
+33 1 55 61 15 57<br />
1<br />
| Tax rates (2014–15)<br />
1.1 K<strong>ey</strong> <strong>tax</strong> rates<br />
2014 <strong>2015</strong> Percentage<br />
change<br />
Top corporate income<br />
<strong>tax</strong> (CIT) rate (national<br />
and local average, if<br />
applicable)<br />
38%<br />
Including<br />
10.7% sur<strong>tax</strong><br />
<strong>for</strong> <strong>tax</strong> years<br />
2013 and<br />
2014<br />
38%<br />
Including<br />
10.7% sur<strong>tax</strong><br />
<strong>for</strong> <strong>tax</strong> years<br />
2013 and<br />
2014<br />
—<br />
Top individual income<br />
<strong>tax</strong> rate (national<br />
and local average, if<br />
applicable)<br />
45%<br />
53%, including<br />
social security<br />
<strong>tax</strong>es<br />
<br />
45%<br />
53%, including<br />
social security<br />
<strong>tax</strong>es<br />
<br />
—<br />
Standard value-added<br />
<strong>tax</strong> (VAT) rate<br />
20% 20% —<br />
Stay up to date with<br />
developments in France<br />
by accessing EY's <strong>global</strong><br />
<strong>tax</strong> alert library at<br />
www.<strong>ey</strong>.com/<strong>tax</strong>alerts.<br />
EY k<strong>ey</strong> contact<br />
2<br />
| <strong>2015</strong> <strong>tax</strong> <strong>policy</strong> <strong>outlook</strong><br />
2.1 K<strong>ey</strong> drivers of <strong>tax</strong> <strong>policy</strong> change<br />
• <br />
• EU pressure to reduce public expenditures<br />
• High pressure from the left wing of the majority to increase <strong>tax</strong> pressure over large<br />
companies and high net worth individuals<br />
• Fight against <strong>tax</strong> fraud, <strong>tax</strong> optimization and BEPS (the French Tax Association<br />
(FTA) to develop a tougher approach regarding <strong>tax</strong> audits and administrative<br />
dispute resolution proceedings)<br />
Content provision date<br />
<br />
78 | The <strong>outlook</strong> <strong>for</strong> <strong>global</strong> <strong>tax</strong> <strong>policy</strong> in <strong>2015</strong>
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