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Following the general election of July 2024 and the formation of a new Government in September, it is now time for the French Parliament...
Following the general election of July 2024 and the formation of a new Government in September, it is now time for the French Parliament...
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In recent years, there has been a steep increase in criminal proceedings for tax matters in some European countries, such as France,...
In order to carry out a transaction, taxpayers are generally free to choose between different structures and tax regimes, and to choose...
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There are multiple purpose tests across different parts of the French corporate income tax legislation pursuant to which the French tax...
Across a number of European jurisdictions, relief from withholding tax may be denied where the recipient of a dividend, interest or...
Increasingly, the French tax authorities are making use of the beneficial ownership concept to deny withholding tax exemptions (or the...
The French Administrative Supreme Court’s recent case law has effectively reduced the two abuse of law conditions to one in the case of...
As previously announced, the French Ministry of Finance released guidelines on 2 April 2020 setting out the undertakings to be given by...
The French Digital Services Tax (“French DST”) which was enacted in mid-2019 with effect from 1 January 2019 has been expected to...
The Bill introducing the French Digital Services Tax (the “French DST”) presented by the French Government on 6 March 2019 and...