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Results: 1-10 of 330

Tax treaties: tax residence and the fact of being subject to taxes
  • Baker & McKenzie
  • France
  • May 26 2016

Court rules that tax-exempt status means that treaty benefits are unavailable. In two decisions of 9 November 2015, which have caused intense debate


Interest-free loan was an indirect transfer of profits
  • Baker & McKenzie
  • France, OECD
  • May 26 2016

Transfer pricing rules apply to internal dealings between a French branch and its foreign head office. A French branch recorded in its accounts


Mergers Directive: is French implementation contrary to European Law?
  • Baker & McKenzie
  • European Union, France
  • May 26 2016

CJEU to give preliminary ruling on requirement for advance ruling where non-resident entities involved. In the Euro Park Service case, the French


French tax authorities fail in an attempt to characterise a commissionaire as a dependent agent PE
  • Baker & McKenzie
  • France
  • July 31 2014

A recent decision clarifies certain issues concerning permanent establishment status and more precisely the notion of dependent agent PE. In this


Abrupt termination and intuitu personae
  • Baker & McKenzie
  • France
  • March 28 2013

Unless a contractual termination clause targets this situation, the disposal of all the shares in a company leading to a change in management does not


Non-solicitation clause and non-compete clause
  • Baker & McKenzie
  • France
  • March 1 2012

This decision by the social Chamber of the French Supreme Court analyzes the effects of a non-solicitation clause on the employee's freedom to work


IP Dispatch - March 2016
  • Baker & McKenzie
  • Australia, Brazil, Canada, European Union, France, Malaysia, Russia, Turkey, USA
  • March 16 2016

Eyes are on the European Union as the long awaited trademark reform package was approved by the European Parliament at the end of 2015. The new


Compensation for loss of goodwill and unjust enrichment
  • Baker & McKenzie
  • France
  • December 31 2012

The loss of goodwill resulting from the termination of a retail distribution contract may not give rise to the application of unjust enrichment rules. In


EMEA Healthcare Industry Group Newsletter - April 2016
  • Baker & McKenzie
  • Belgium, European Union, France, Italy, Netherlands, Poland, Spain, Sweden, Turkey, United Kingdom
  • April 12 2016

Drug companies operating in Russia and other Eurasian Economic Union ("EAEU") countries are being advised to prepare for the new obligations and


Allowance for impairment of inventory : the period of time since the last sale performed does not constitute a sufficient criterion to justify a possibility of a loss
  • Baker & McKenzie
  • France
  • October 31 2015

At the end of fiscal years 2000, 2001 and 2002, a company member of a consolidated tax group made an allowance for impairment of inventory based on