In its decision in the Valueclick Case on 11 December 2020, the French Administrative Supreme Court ruled on the existence of a permanent...
This question - which is of utmost importance as the OECD commentaries provide key insights to tax authorities, taxpayers and judges, on...
In a decision dated 11 December 2020 (no 420174), the French Administrative Supreme Court (Conseil d’Etat) overturned the decision of the...
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Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate...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...
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...