Mondaq All Regions - France: Tax
TMF Group
Withholding ‘at source' the personal income tax of French employees and reflecting it on monthly payslips was scheduled to begin in 2018, however implementation is now postponed.
Gowling WLG
The CJEU confirmed on 17 May 2017 that the French 3% tax on distributed earnings is contrary to the Parent-Subsidiary Directive.
Ruchelman PLLC
While a French-U.S. perspective is reflected in this article, most foreign tax lawyers practicing in the U.S. may find part of their own experience mirrored here.
Gowling WLG
Until now, Article 1736 IV bis of the French Tax Code (FTC) has imposed very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.
Orrick
Orrick's Jean-Pierre Martel, Anne-Sophie Kerfant and Diane Lamarche achieved a tremendous victory last week in a decision that has been hailed as a "surprise verdict" by the New York Times.
Gowling WLG
There are various sources of transfer pricing controversy in France. While it is clearly hard if not impossible to quantify the usual elements of debate between the French Tax Authorities...
Gowling WLG
Under Article 990 D of the French tax code, companies and other entities which own French real estate, directly or indirectly, are subject to an annual 3% tax applied to the market value of the real estate.
Taylor Wessing
A person is entitled to claim treaty benefits if that person could be considered as a resident under a tax treaty.
TMF Group
France is one of the few countries where employers do not withhold employees' personal income tax from their payslip. This will change however, in 2018.
Gowling WLG
Until now, Article 1736 IV bis of the French Tax Code has imposed very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.
Gowling WLG
Article 1736 IV bis of the French Tax Code (FTC) imposes very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.
Gowling WLG
Budget 2016 proposed rules to replace the existing eligible capital property ("ECP") regime with a new class of depreciable capital property effective as of Jan. 1, 2017.
Gowling WLG
On 5 November 2013, the French Parliament voted in favour of a new Act introducing a trust registry to fight against tax evasion.
Kramer Levin Naftalis & Frankel LLP
French legislation enacted in 2011 imposed reporting requirements on trustees and changed the treatment of trusts for purposes of income, gift, succession and wealth tax, and established a new special trust tax.
Dentons
In an article published in Tax Notes International on May 23, Jessie Gaston discusses the potential tax and economic consequences for France if the United Kingdom leaves the European Union...
Kramer Levin Naftalis & Frankel LLP
It should thus be useful to implement various measures to strengthen the lead position of your holding.
Kramer Levin Naftalis & Frankel LLP
L'article 29 de la Loi de finances rectificative pour 2015, passé relativement inaperçu, modifie pourtant sèvèrement les articles 119 ter et 145 du Code général des impôts.
Dentons
Paris Tax Partner Jessie Gaston published an article in Tax Notes International about the rise of protectionist tax policies.
Jones Day
Literally "not twice in the same," non bis in idem is basically a legal doctrine whereby no legal action can be initiated twice for the same course of action.
TMF Group
With this new amendment to the French threshold, France is, henceforth, in harmony with most EU countries' distance selling thresholds.
Most Popular Recent Articles
Kramer Levin Naftalis & Frankel LLP
French legislation enacted in 2011 imposed reporting requirements on trustees and changed the treatment of trusts for purposes of income, gift, succession and wealth tax, and established a new special trust tax.
Jones Day
The present French Tax Update contains (i) an overview of the main provisions proposed by the draft amending finance bill for 2015 (loi de finances rectificative pour 2015, 2015 Draft Amending Finance Bill)...
Jones Day
The present French Tax Update will focus on an overview of several noteworthy French tax court decisions issued during the past few months.
TMF Group
France is one of the few countries where employers do not withhold employees' personal income tax from their payslip. This will change however, in 2018.
Gowling WLG
Under Article 990 D of the French tax code, companies and other entities which own French real estate, directly or indirectly, are subject to an annual 3% tax applied to the market value of the real estate.
Gowling WLG
Until now, Article 1736 IV bis of the French Tax Code (FTC) has imposed very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.
Ruchelman PLLC
While a French-U.S. perspective is reflected in this article, most foreign tax lawyers practicing in the U.S. may find part of their own experience mirrored here.
Gowling WLG
There are various sources of transfer pricing controversy in France. While it is clearly hard if not impossible to quantify the usual elements of debate between the French Tax Authorities...
Dentons
In an article published in Tax Notes International on May 23, Jessie Gaston discusses the potential tax and economic consequences for France if the United Kingdom leaves the European Union...
Gowling WLG
Until now, Article 1736 IV bis of the French Tax Code has imposed very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.
Jones Day
Literally "not twice in the same," non bis in idem is basically a legal doctrine whereby no legal action can be initiated twice for the same course of action.
Jones Day
This French Tax Update will focus on (i) the main provisions of the draft Finance Bill for 2016 issued by the French Government on September 30, 2015 and to be discussed before the French Parliament between October and December, (ii) the amendment signed in March 2015 in respect of the France/Germany double tax treaty, and (iii) the decision issued in early September by the European Court of Justice in the Steria case.
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