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Results: 1-10 of 459

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


Loi de finance 2016 et loi de financement de la securite sociale 2016 : durcissement du regime fiscal et social des indemnites de rupture pour les dirigeants et assouplissement pour les salaries
  • Cohen & Gresser LLP
  • France
  • January 27 2016

Les lois de finance 2016 et de financement de la sécurité sociale 2016 modifient le régime fiscal et social des indemnités de rupture en cas de


Tapestry Alert: Global Update
  • Tapestry Compliance LLP
  • Australia, Austria, Belgium, Brazil, Canada, Denmark, Thailand, Finland, France, Japan, Latvia, New Zealand, Sweden
  • February 5 2016

In the Tapestry Global Update webinar on 20 January, we gave an overview of tax and regulatory changes over the last few months of 2015 and the start


Macron Law: a law to relaunch French employment
  • Baker & McKenzie
  • France
  • October 6 2015

The main changes to employment law introduced by the Macron Law of July 9, 2015, are the following: The Social and Solidarity Economy Law (SSE or


Expatriation bonus - new assessment method for the 40 threshold
  • Dechert LLP
  • France
  • May 26 2015

In a recent ruling rendered in plenary session, the Conseil d’État (which is the supreme administrative court in France) significantly awarded greater


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


New regime enacted for French-qualified restricted stock units
  • Haynes and Boone LLP
  • France
  • September 2 2015

On August 7, 2015, France’s “Law on Growth and Economic Activity” (also known as the “Macron Law”) was enacted, effective as of the same date. Among


Social taxes on real-estate incomes: the saga continues!
  • Baker & McKenzie
  • France
  • October 31 2015

In the line with the decision of the Court of Justice of the European Union on February 26, 2015, it came as no surprise that on July 27, 2015, the


French legal and regulatory newsletter - October 2015
  • Hogan Lovells
  • France
  • October 31 2015

The AMF launched a public consultation lasting until 13 November 2015 related to communication on social media by the management companies, The debt