France ranks last of 38 OECD countries in tax competitiveness index

• —France ranks last of 38 OECD countries at 45.7 points; Estonia leads with 100
• —France's corporate tax rate stands at 36.1%, the highest in the OECD
• —France ranks 35th of 38 on capital gains and dividend taxation
• —Amendment I-3898 would make ETH-to-USDC swaps taxable from 2027