A decree dated 3 February 2023 updated the French list of Non-Cooperative States and Territories within the meaning of article 238-0 A of the FTC: the Bahamas and the Turks and Caicos Islands have been added to the previous list (issued by the decree dated 2 March 2022).
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In the stream of urgent issues to be dealt with in the current situation, where all the usual processes and practices are questioned, and where the uppermost priority is to put people first, it is often difficult to step back and identify exactly what tax actions need to be taken…
A decree dated 6 January 2020 has updated the list of non-cooperative states and territories (NCST), within the meaning of article 238-0 A of the French Tax Code (FTC). This list, which had not been updated since 8 April 2016, has been extensively overhauled: with the exception of Panama, all…