We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo






  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 20

Not taken into account when calculating the CIR of employee participation

  • Landwell
  • -
  • France
  • -
  • March 21 2013

The CIR should it be taken into account in determining the amount of income tax withheld for the calculation of employee participation? The Council of

The new Competitiveness and Employment Tax Credit (CICE) approved in France

  • Cuatrecasas Gonçalves Pereira
  • -
  • France
  • -
  • February 28 2013

The purpose of this document is to provide a brief description of a tax incentive recently approved by the French Government for the improvement of

New tax credit for competitiveness and employment (CICE)

  • Bird & Bird
  • -
  • France
  • -
  • February 26 2013

The third amended Finance Act for 2012 set up a new tax credit "credit for competitiveness and employment" - "Crédit d'impôt pour la

2013 French Finance Act introduces additional significant changes to taxation of qualified (and non-qualified) awards in France

  • Baker & McKenzie
  • -
  • France
  • -
  • January 14 2013

On December 30, 2012, the French Finance Act of 2013 (the "Act") was enacted into law after several provisions of the draft legislation were rejected

Recent developments for the third quarter 2012

  • Baker & McKenzie
  • -
  • Australia, China, European Union, France, Israel, Italy, Japan, Latvia, Singapore, Taiwan, United Kingdom, USA
  • -
  • January 8 2013

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York. Attorneys in the GES practice group work

Whether employees’ refusal to be transferred on a business sale jeopardises capital gains exemption must be assessed on a case-by-case basis

  • Baker & McKenzie
  • -
  • France
  • -
  • November 30 2012

With a case referred to it by the Montpellier Administrative Court for an opinion, the French Administrative Supreme Court ruled for the first time on the issue of whether a refusal by some employees to be transferred with the sale of a complete line of business is an obstacle to obtaining the exemption for professional capital gains provided in Article 238 quindecies of the French Tax Code

International relocation of companies: focus on French practice

  • McDermott Will & Emery
  • -
  • France
  • -
  • November 14 2012

International relocation of companies is becoming more frequent

Crédit d’impôt recherche : un tribunal administratif valide la prise en compte au titre des dépenses de personnel des sommes versées en application d’un accord d’intéressement

  • Landwell
  • -
  • France
  • -
  • August 28 2012

Selon le Tribunal administratif de Montreuil(1), les dépenses versées aux salariés au titre de l’intéressement constituent des dépenses de personnel éligibles au crédit d’impôt recherche (CIR

Taxation on the rise

  • Baker & McKenzie
  • -
  • France
  • -
  • August 14 2012

The second Amending Finance Act for 2012 significantly increases taxation on employee savings and on certain compensation: it also eliminates the exemption on taxation and social contributions of overtime hours

Doing business in France 2012

  • Bryan Cave LLP
  • -
  • France
  • -
  • August 7 2012

France is the fifth largest economy in the world with a strong central presence on the European continent

Current Search

Suggested Facets

Author

Firm Name

Jurisdiction

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy