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Results: 1-10 of 316

New French-qualified RSU regime in effect, but...
  • Baker & McKenzie
  • France
  • August 25 2015

As described in our client alert, the new French-qualified RSU regime (Loi Macron) finally became effective on August 7, 2015. I have discussed the


Changes to French-qualified RSU regime now in effect
  • Baker & McKenzie
  • France
  • August 21 2015

The new law (Loi Macron), which introduces changes to the requirements and tax and social tax treatment of French-qualified restricted stock units


L'annulation par une Société de ses propres titres initialement rachetés dans un autre but que la réduction de capital peut se traduire par une perte
  • Baker & McKenzie
  • France
  • June 17 2015

Dans l'affaire ayant donné lieu à l'arrêt du Conseil d'Etat du 1er avril 2015, l'assemblée générale extraordinaire de la société Rexel Distribution


French law treatment of share plans
  • Sullivan & Cromwell LLP
  • France
  • January 21 2015

The Macron Draft Bill (projet de loi pour la croissance et l’activité) was approved on January 19, 2015 by the Special Commission of the French


CMS international guide to pensions
  • CMS Cameron McKenna
  • Austria, Belgium, Bosnia and Herzegovina, Bulgaria, China, Croatia, Spain, Switzerland, Ukraine, United Kingdom, Poland, Portugal, Romania, Russia, Serbia, Slovakia, Czech Republic, France, Germany, Hungary, Italy, Netherlands
  • November 20 2014

Pension provision varies significantly across Europe, with both the types and structures of pensions available changing considerably from country to


Stock options in an international context: treatment of an indemnity for waiving stock options, received by a corporate officer within the meaning of the tax treaty between France and the United Kingdom
  • Baker & McKenzie
  • France
  • August 15 2014

In its October 4, 2013 decision, no. 351065, Mr. Clive Worms, the French Administrative Supreme Court reiterated that, under domestic tax law, an


Research Tax Credit (“RTC”): employees’ incentive and profit-sharing plans may be definitively taken into account in eligible expenses
  • Baker & McKenzie
  • France
  • June 12 2014

Taking into account incentive and profit-sharing plans in staff expenses related to researchers and research technicians for calculating the research


French regime found discriminatory toward non-French nonprofit organizations
  • Jones Day
  • France
  • June 3 2014

In February 2009, the Conseil d'Etat decided that certain foreign nonprofit organizations ("Foreign NFP"), including foreign pension funds, should


Round-up: the highs and lows of 2013
  • White & Case LLP
  • European Union, France, United Kingdom, USA
  • December 23 2013

This article highlights a few of the key stories of interest over the last year, including developments in the French bill adopted by the French


Recent developments affecting global stock plans
  • Pillsbury Winthrop Shaw Pittman LLP
  • France, Philippines, Singapore, United Kingdom
  • July 25 2013

As noted in Pillsbury's May 12, 2011 Advisory, Going Global with US Employee Stock Plans, sponsors of global stock plans must navigate a host of