-
KPMG Global
- Global (EN)
- Albania (en)
- Algeria (fr)
- Argentina (es)
- Armenia (en)
- Australia (en)
- Austria (de)
- Austria (en)
- Azerbaijan (en)
- Bahamas (en)
- Bahrain (en)
- Bangladesh (en)
- Barbados (en)
- Belgium (en)
- Belgium (nl)
- Bermuda (en)
- Bosnia and Herzegovina (en)
- Brasil (pt)
- Brazil (en)
- British Virgin Islands (en)
- Bulgaria (en)
- Cambodia (en)
- Cameroon (fr)
- Canada (en)
- Canada (fr)
- Cayman Islands (en)
- Channel Islands (en)
- Chile (es)
- China (en)
- China (zh)
- Colombia (es)
- Costa Rica (es)
- Croatia (en)
- Cyprus (en)
- Czech Republic (cs)
- Czech Republic (en)
- DR Congo (fr)
- Denmark (da)
- Denmark (en)
- Ecuador (es)
- Egypt (en)
- Estonia (en)
- Estonia (et)
- Finland (fi)
- France (fr)
- Georgia (en)
- Germany (de)
- Germany (en)
- Ghana (en)
- Gibraltar (en)
- Greece (el)
- Greece (en)
- Hong Kong SAR (en)
- Hungary (en)
- Hungary (hu)
- Iceland (is)
- India (en)
- Indonesia (en)
- Ireland (en)
- Isle of Man (en)
- Israel (en)
- Italy (it)
- Ivory Coast (fr)
- Jamaica (en)
- Japan (en)
- Japan (ja)
- Jordan (en)
- Kazakhstan (en)
- Kazakhstan (kk)
- Kazakhstan (ru)
- Kenya (en)
- Korea (en)
- Korea (ko)
- Kuwait (en)
- Laos (en)
- Latvia (en)
- Latvia (lv)
- Lebanon (en)
- Lithuania (en)
- Lithuania (lt)
- Luxembourg (en)
- Macau SAR (en)
- Malaysia (en)
- Malta (en)
- Mauritius (en)
- Mexico (es)
- Moldova (en)
- Monaco (en)
- Monaco (fr)
- Mongolia (en)
- Montenegro (en)
- Mozambique (en)
- Myanmar (en)
- Namibia (en)
- Netherlands (en)
- Netherlands (nl)
- New Zealand (en)
- Nigeria (en)
- North Macedonia (en)
- Norway (nb)
- Oman (en)
- Pakistan (en)
- Panama (es)
- Peru (es)
- Philippines (en)
- Poland (en)
- Poland (pl)
- Portugal (en)
- Portugal (pt)
- Qatar (en)
- Romania (en)
- Romania (ro)
- Saudi Arabia (en)
- Serbia (en)
- Singapore (en)
- Slovakia (en)
- Slovakia (sk)
- Slovenia (en)
- South Africa (en)
- Spain (es)
- Sri Lanka (en)
- Sweden (sv)
- Switzerland (de)
- Switzerland (en)
- Switzerland (fr)
- Taiwan (en)
- Taiwan (zh)
- Thailand (en)
- Togo (fr)
- Trinidad and Tobago (en)
- Tunisia (en)
- Tunisia (fr)
- Turkey (en)
- Turkey (tr)
- Ukraine (en)
- Ukraine (ru)
- Ukraine (uk)
- United Arab Emirates (en)
- United Kingdom (en)
- United States (en)
- Uruguay (es)
- Uzbekistan (en)
- Uzbekistan (ru)
- Venezuela (es)
- Vietnam (en)
- Vietnam (vi)
- Zambia (en)
- Zimbabwe (en)
- Alumni
- Media
- Subscribe
- Contact Us
Insights
Fresh thinking and actionable insights that address critical issues your organization faces.
Learn moreResources
Services
KPMG's multi-disciplinary approach and deep, practical industry knowledge help clients meet challenges and respond to opportunities.
- Advisory Services
- Audit Services
- Tax Services
Services to meet your business goals
Technology Alliances
KPMG has market-leading alliances with many of the world's leading software and services vendors.
View all AlliancesIndustries
Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.
- Our Industries
How We Work
We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.
Learn more- What sets us apart
Careers & Culture
What is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.
Learn moreFrance: Tax-related provisions in finance law for 2024
Pillar Two rules and transfer pricing documentation changes
The French Finance Act (FFA) for 2024 was adopted on 21 December 2023 by the French Parliament and became effective after being published to the official gazette. The most significant measures affecting companies include:
- The implementation of the EU Directive on Pillar Two into domestic law
- The adjustment of the time table for phasing out the contribution on companies’ added value (cotisation sur la valeur ajoutée des entreprises—CVAE) between 2024 and 2027
- The introduction of a new tax credit for investments in “green industries”
- The alignment of the parent-subsidiary regime with EU law
- The implementation of several measures strengthening transfer pricing documentation requirements
Read a January 2024 report [PDF 197 KB] prepared by the KPMG member firm in France
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.