Mondaq All Regions - France: Tax
Ruchelman PLLC
As explained in the January 2017 edition of Insights, the end of the year in France is always marked by a fiscal legislative process to amend the current year's finance law ...
Gowling WLG
If a senior manager or management team is relocated into or out of your jurisdiction, does your country have a view about whether the transfer is purely a services transfer, or includes an intangible asset such as goodwill ...
Gowling WLG
Following the informal council of finance ministers of the euro zone which was held on 16 September in Estonia...
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.
Most Popular Recent Articles
Gowling WLG
If a senior manager or management team is relocated into or out of your jurisdiction, does your country have a view about whether the transfer is purely a services transfer, or includes an intangible asset such as goodwill ...
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.
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.
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.
Gowling WLG
The CJEU confirmed on 17 May 2017 that the French 3% tax on distributed earnings is contrary to the Parent-Subsidiary Directive.
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
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
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
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.
Gowling WLG
Following the informal council of finance ministers of the euro zone which was held on 16 September in Estonia...
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.
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.
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