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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...
Welcome to the European Tax Blog.
Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.
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...
In a decision dated 20 October 2020, previously covered on this blog, the Administrative Court of Appeal of Versailles had ruled that the...
The French National Financial Prosecutor’s Office (Parquet National Financier - PNF) published new Guidelines on public interest judicial...
In its decision in the Valueclick Case on 11 December 2020, the French Administrative Supreme Court ruled on the existence of a permanent...
In a decision dated 11 December 2020 (no 420174), the French Administrative Supreme Court (Conseil d’Etat) overturned the decision of the...
As previously announced, the French Ministry of Finance released guidelines on 2 April 2020 setting out the undertakings to be given by...
In France, additional measures that extend or suspend certain time limits have been implemented in response to COVID-19, and it was...
As countries ramp up social distancing measures to combat COVID-19, the economic costs of the virus spiral and the G7 leaders have called...
The French Digital Services Tax (“French DST”) which was enacted in mid-2019 with effect from 1 January 2019 has been expected to...
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In her recent post, Zoe Andrews suggested that, given the importance for the UK of securing a post-Brexit trade agreement with the US,...
The French Draft Finance Bill for 2020, as published on 27 September, includes a provision introducing a presumption that individuals...
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...