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 17

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

France adopts new aggregation rules

  • Baker & McKenzie
  • -
  • France
  • -
  • October 12 2012

Anticipating forthcoming revisions to the EU Transparency Directive, the French Autorité des marchés financiers (“AMF”) has recently amended its General Regulation to implement the Law of March 22, 20121 modifying the Commercial Code in order provide that cash-settled instruments must be aggregated in calculations of major shareholdings of French listed companies and included in declarations of intent

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

Miscellaneous

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

The Parliament passed a number of measures merely to increase revenue

Opportunities for foreign UCITS to introduce claims concerning withholding tax

  • Baker & McKenzie
  • -
  • European Union, France
  • -
  • May 14 2012

On May 10th, 2012, the European Court of Justice (ECJ) handed down an expected decision concerning the issue of the compatibility of the French withholding tax on dividends paid to foreign Undertaking for Collective Investments in Transferable Securities (UCITS) with the principle of freedom of movement of capital

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

New reporting requirements for French-qualified awards

  • Baker & McKenzie
  • -
  • France
  • -
  • February 9 2012

On January 31, 2012, the French government issued two decrees that impose new reporting obligations for French tax-qualified stock options and RSUs, including a reporting obligation that affects qualified RSUs that vested in 2011 andrequires immediate action by affected companies

French transfer duty on share disposals: a significant increase in registration fees

  • Baker & McKenzie
  • -
  • France
  • -
  • January 25 2012

During a reading of the 2012 Finance Act, members of Parliament adopted a provision to increase French transfer duty on share disposals from January 1, 2012

Limitation of interest expenses linked to the acquisition of equity securities

  • Baker & McKenzie
  • -
  • France
  • -
  • January 25 2012

Article 40 of the 2011 Amending Finance Act now limits the deductibility of financial expenses linked to the acquisition of equity securities to the only situations where the purchaser can demonstrate that decisions relating to these securities are effectively taken by it or by a French company of the same economic group, and that it exercises control or influence over the acquired company

Modification of the tax regime applicable to dividends received from SIIC and SPPICAV by individuals and the increase of withholding tax rates

  • Baker & McKenzie
  • -
  • France
  • -
  • January 25 2012

Article 8 of the 2012 Finance Act has abolished the 40 relief on dividends coming from exempt benefits distributed by a French Real Estate Investment Trust (French "SIIC") or a French SPPICAV

Current Search

Suggested Facets

Author

Jurisdiction

Workarea

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