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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


Recent developments for the first quarter 2013
  • Baker & McKenzie
  • Australia, Canada, European Union, France, Germany, Ireland, Switzerland, Turkey, United Kingdom, USA, Israel, Japan, New Zealand, Romania, Russia, Singapore
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter


New legal provisions of the French Finance Act 2013
  • Jones Day
  • France
  • April 25 2013

The French Finance Act 2013 (the "Finance Act") has made important amendments to the treatment of social security contributions paid in respect of