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Results: 1-10 of 23

New legal provisions of the French Finance Act 2013

  • Jones Day
  • -
  • France
  • -
  • April 25 2013

The French Finance Act 2013 (the "Finance Act") has made important amendments to the treatment of social security contributions paid in respect of

Finance Act amends taxation of stock options

  • Reed Smith LLP
  • -
  • France
  • -
  • February 11 2013

France's new 2013 Finance Act (Law 2012-1509) has completely amended the tax and social contribution regimes for stock options and restricted stock

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

Compensation paid for the contractual breach of an employment contract

  • Hogan Lovells
  • -
  • France
  • -
  • October 31 2012

In principle, compensation paid for the contractual breach of an employment contract is exempt from French income tax if the employee is not entitled to a pension of a legally binding regime

More proposed changes affecting taxation of French employees

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

The French National Assembly recently adopted a draft of the 2013 Finance Bill (“Bill”) which proposes to increase taxes for French residents in several ways, including by changing the tax treatment of French-qualified awards

Recent developments for the second quarter 2012

  • Baker & McKenzie
  • -
  • Argentina, Belgium, China, European Union, France, India, Ireland, Israel, Japan, Malaysia, United Kingdom, USA
  • -
  • September 10 2012

Summer usually brings a lull in stock plan activity as companies complete the proxy season, say-on-pay votes and plan amendments

Selected international tax & legal consequences

  • Baker & McKenzie
  • -
  • Argentina, Australia, Austria, Belgium, Brazil, Canada, Chile, China, Colombia, Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Malaysia, Mexico, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, United Kingdom
  • -
  • August 10 2012

The August 2012 issue includes a summary of selected international legal and tax consequences for employee stock options, employee stock purchase rights, and employee restricted stock and restricted stock units in nearly 40 countries

Adoption de la deuxième loi de finances rectificative pour 2012

  • Landwell
  • -
  • France
  • -
  • August 6 2012

La seconde loi de finances rectificative pour 2012 a été définitivement adoptée par le parlement le 31 juillet 2012

Update on the Amended Finance Bill 2012

  • Landwell
  • -
  • France
  • -
  • August 6 2012

The draft of the second Amended Finance Bill for 2012 was definitively adopted by the French Parliament on 31 July 2012

US investment funds may be entitled to refunds of EU tax withholding on dividends

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • European Union, France, USA
  • -
  • June 27 2012

In a recent ruling, the European Court of Justice determined that France may no longer require 30 withholding on dividends paid to non-resident investment funds meeting the requirements of a UCIT because it does not withhold on such funds if they are domestic

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