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Results: 1-10 of 80

France reinforces its set of tax measures against non-cooperative states
  • Latham & Watkins LLP
  • France
  • February 26 2010

Implementing the recommendations resulting from the G20 summits held in 2009 in a context of deep international crisis, France has reinforced its set of measures aiming at fighting against tax fraud and evasion with the corrective finance law for 20091


Cour de cassation issues landmark ruling on anti-suit injunctions
  • Latham & Watkins LLP
  • France
  • January 20 2010

On 14 October 2009, the Cour de cassation, France’s highest court for private and commercial matters, executed an American court’s anti-suit injunction in In Beverage International, ex. Zone Brands Europe v. In Zone Brands Inc. (In Zone Brands), Cass. 1e civ., Oct. 14, 2009


French data protection authority cracks down on illegal data processing
  • Latham & Watkins LLP
  • France
  • June 30 2010

The mantra of the French data protection authority, CNIL, is: investigate, investigate, investigate


When a contractor turns into an employee: an analysis of risks around the globe
  • Latham & Watkins LLP
  • France, USA
  • June 30 2010

In most jurisdictions, the question of whether an individual service provider is an independent contractor or an employee is a question of fact, looking at the nature of their relationship with the service recipient and the way in which the services are performed


Extension of French thin capitalization rules to third party loans guaranteed by related entities
  • Latham & Watkins LLP
  • France
  • June 19 2011

The French Finance Bill for 2011, passed in late December 2010, extends the scope of French thin capitalization rules to loans granted by thirdparty lenders when such loans are secured by a company related to the French borrower


Carry arrangements
  • Latham & Watkins LLP
  • France, Germany, United Kingdom, USA
  • June 19 2011

As private equity firms establish operations in multiple jurisdictions, the tax rules to which they are subject become substantially more complex


L’Oréal v. eBay: the Court of Justice of the European Union tightens liability of online marketplace operators the CJEU
  • Latham & Watkins LLP
  • European Union, France, Germany, United Kingdom
  • August 11 2011

The long awaited decision of the Court of Justice of the European Union in L’Oréal v. eBay was handed down last month


Works councils and union strike action in Germany, France and the UK
  • Latham & Watkins LLP
  • France, Germany, United Kingdom
  • November 30 2011

The Works Constitution Act furnishes a German works council with many rights of information, consultation, veto and co-determination, in a variety of social, personnel and financial matters that concern the employees of a company


French Finance Act 2012 and 4th Amended Finance Act 2011
  • Latham & Watkins LLP
  • France
  • January 4 2012

The 4th Amended Finance Act for 2011 introduces a specific anti abuse mechanism designed to defeat the artificial allocation to a French corporation of debt in relation to the acquisition of shares of an entity (other than a real estate company) which is not controlled from France


Focus on the new French restrictions applicable to the tax deduction of interest incurred on debt financings contracted in connection with certain leveraged acquisitions
  • Latham & Watkins LLP
  • France
  • January 12 2012

Article 40 of the 4th Amended Finance Act for 2011 introduces new restrictions to the deduction of financial expenses (i.e., mainly interest) for French corporate income tax purposes in cases where the corresponding debt financings can be deemed contracted in relation to artificial acquisitions of shares