Corporate income tax of multinational groups: French taxable profit based on the share of turnover achieved in France

The amendment creates Article 209-0 A bis of the General Tax Code: for companies belonging to a group with total turnover above €100 million whose parent is domiciled outside France, taxable profit in France would equal the group's overall profit multiplied by the share of turnover achieved in France. A single group company would be liable for the tax due in France; groups would report, for each State, their locations, turnover and pre-tax profit, failing which they would be barred from operating in France. Entry into force on 1 January 2027; the Government would report on the tax treaties to renegotiate.