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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


French legal and regulatory newsletter - October 2014
  • Hogan Lovells
  • France
  • October 31 2014

Ministerial decree dated 9 September 2014 on the implementation of the first title of the law n2013-672 dated 26 July 2013 on the separation


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


French legal and regulatory update - April 2014
  • Hogan Lovells
  • European Union, France
  • May 1 2014

Draft law granting amnesty for acts committed in the course of social movements and trade unions' protesting activities Filed on November 28, 2012


Recent developments for the fourth quarter 2011
  • Baker & McKenzie
  • Canada, China, Denmark, Netherlands, Switzerland, United Kingdom, USA, European Union, France, Germany, Ireland, Italy, Japan
  • 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


Can a complete line of business exist without any employees?
  • Baker & McKenzie
  • France
  • February 3 2015

Court decision brings clarity to conditions for capital gains tax exemption on a business sale when employees refuse to transfer. Regarding the


Le Conseil d’Etat valide la prise en compte de l’intéressement et de la participation en tant que dépenses de personnel éligibles au crédit d’impôt recherche
  • Landwell
  • France
  • March 14 2014

Le Conseil d'Etat (1) valide la prise en compte de l'interessement et de la participation en tant que depenses de personnel eligibles


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


French legal and regulatory newsletter - January 2015
  • Hogan Lovells
  • France
  • February 16 2015

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e-newsletter, which offers a legal and regulatory