Mettre fin aux pratiques d’arbitrages de dividendes

This legislative proposal aims to close tax loopholes used in dividend arbitrage. These practices allow certain investors to avoid paying taxes on dividends by routing payments through specific corporate structures, which reduces the overall tax revenue available for public services. This change primarily affects large corporations and investment funds that use complex financial arrangements to minimize tax liabilities. It seeks to ensure a fairer tax system where dividends are taxed consistently.