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Global employment, pensions and incentives newsletter

  • Herbert Smith Freehills LLP
  • -
  • Africa, Australia, China, European Union, France, Hong Kong, Japan, Russia, Singapore, Spain, United Kingdom, USA
  • -
  • April 15 2014

Most of the labour codes in force in francophone sub-Saharan Africa contain provisions which seek to prevent unfair competition practices among

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

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

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

Tax planning for redundancies

  • Bird & Bird
  • -
  • France, United Kingdom
  • -
  • March 31 2009

Unfortunately, in the current economic conditions many European employers cannot avoid making redundancies

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

Finance Bills significantly change taxation rates applying to equity awards in France

  • White & Case LLP
  • -
  • France
  • -
  • March 3 2011

In France, the Finance Bills for 2011 have made a number of important changes to the way that stock options and free share plans are taxed both for the employer and employees

International regulatory update 19-23 September 2011

  • Clifford Chance LLP
  • -
  • European Union, France, Germany, Japan, Libya, Netherlands, Poland, United Kingdom
  • -
  • September 28 2011

The Comisión Nacional del Mercado de Valores (National Securities Market Commission) (CNMV) has published an updated set of FAQs in relation to its temporary measure on net short positions

Proposed increases in social taxes on French-qualified awards and personal income tax rate

  • Baker & McKenzie
  • -
  • France
  • -
  • July 6 2012

With the recent election of new French President, François Hollande, we have been expecting some tax changes affecting equity awards in France and on July 4, 2012, his draft Finance Bill was announced