The Administrative Court of Appeal of Versailles has recently ruled that the capital gains tax charge applicable to non-residents on the...
The French Administrative Supreme Court has recently ruled, in the context of the capital gains tax charge applicable to non-residents on...
Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate...
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...
On 27 September, one of the key measures introduced by the recent Anti-Fraud Law (which was adopted by the French Parliament on 23...
The Bill introducing the French Digital Services Tax (the “French DST”) presented by the French Government on 6 March 2019 and...
On 26 June 2019, the Commission Mixte Paritaire, a parliamentary committee composed of an equal number of representatives from the French...
Introduced as a temporary measure designed to deal promptly with one of the main challenges faced by international tax law - coping with...