The French Official Gazette Dec. 30, 2023, published Law No. 2023-1322, the 2024 Finance Act. The law includes measures: 1) adjusting income thresholds according to changes in individual income tax brackets, based on the rate of inflation; 2) transposing into domestic law EU Directive 2022/2523, on ensuring a global minimum 15 percent effective tax rate for multinational enterprise (MNE) groups and large domestic groups in the EU; 3) allowing tax credits for qualifying green industry investments; 4) allowing property tax exemptions for qualifying rehabilitated residential properties; 5) strengthening tax incentives for the use of renewable energy in transport; 6) transposing ...
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