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Results: 1-10 of 13

New taxation applicable to SIICs and OPCIs

  • Wragge Lawrence Graham & Co LLP
  • -
  • France
  • -
  • August 2 2012

The second amended finance law for 2012, adopted on 31 July 2012, contains measures relating to the taxation of dividends distributed by French companies

An opportunity for a refund of the one-off 5 corporation tax contribution due by French branches of foreign companies

  • Wragge Lawrence Graham & Co LLP
  • -
  • France
  • -
  • July 26 2012

The amendment to the Finance Act of 28 December 2011 established a surtax of 5 which increased the overall rate of corporation tax from 34,43 (social contribution included) to 36,15 and which was due for the first time on 15 April 2012, upon payment of the corporation tax balance for 2011

Draft 2nd Amending Finance Act 2012: a first set of measures resulting in increased tax expenditure for companies

  • Wragge Lawrence Graham & Co LLP
  • -
  • France
  • -
  • July 11 2012

The draft 2nd Amending Finance Act 2012 was presented to the Counsel of Ministers on 4 July 2012

Amended Government Finance Bill for 2012: first changes to the taxation of individuals

  • Wragge Lawrence Graham & Co LLP
  • -
  • France
  • -
  • July 11 2012

The amended Government Finance Bill for 2012, presented on 4 July, contains different measures increasing the taxation of individuals

A refund opportunity for foreign UCITs charged withholding tax on dividends distributed by French companies

  • Wragge Lawrence Graham & Co LLP
  • -
  • European Union, France
  • -
  • April 20 2012

A French UCIT is fully exempted on dividends received from French companies, but foreign UCITs are subject to a withholding tax (WHT) levied at 25 (increased to 30 as of January 1, 2012) or a lower rate that might be provided by the tax treaties

Tax storm warning for LBOs - outlook for the new regime

  • Wragge Lawrence Graham & Co LLP
  • -
  • France
  • -
  • January 11 2012

The draft restriction on deductions of the financial costs incurred in the acquisition of equity shares, highlighted on 2 December, has been definitively adopted by the National Assembly and will enter into force on 1 January 2012

Tax storm warning for LBOs

  • Wragge Lawrence Graham & Co LLP
  • -
  • France
  • -
  • December 2 2011

The draft restriction on deductions of the acquisition and management costs for equity shares, which we highlighted in our previous alert, has reappeared in the form of Amendment 19

Bank loans on real estate to be affected by the thin capitalisation rules?

  • Wragge Lawrence Graham & Co LLP
  • -
  • France
  • -
  • January 3 2011

France has had special tax provisions regarding thin capitalisation (Article 212 of the General Tax Code) since 2007

Avoiding the tax pitfalls of investing in leisure properties in France

  • Wragge Lawrence Graham & Co LLP
  • -
  • France
  • -
  • December 16 2010

Non-residents often wish to acquire real estate in France - perhaps a Parisian pied-à-terre or a holiday home on the Côte d'Azur or near the Alpine ski resorts

French data protection - hot topics

  • Wragge Lawrence Graham & Co LLP
  • -
  • France
  • -
  • July 26 2010

The French data protection authority released its annual report for 2009 on 17 June 2010