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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


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 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


Employee stock plans 2012: year-end international reporting requirements
  • Jones Day
  • Australia, Canada, China, France, India, Thailand, United Kingdom, USA, Vietnam, Ireland, Israel, Japan, Malaysia, Philippines, Singapore
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide


Recent developments for the second quarter 2012
  • Baker & McKenzie
  • Japan, Malaysia, United Kingdom, USA, China, European Union, France, India, Ireland, Israel, Argentina, Belgium
  • September 10 2012

Summer usually brings a lull in stock plan activity as companies complete the proxy season, say-on-pay votes and plan amendments


Taxation of gains and benefits resulting from the grant of stock options and other stock plans in an international context
  • Landwell
  • France
  • May 16 2012

Two tax instructions dated March 2, 2012 (BOI 5B-10-12 and BOI 14A-3-12) clarify the method of taxing gains and employment benefits resulting from stock grants realized by French tax residents or by non French tax residents who are, or were, in an international mobility situation at any moment between the grant date and the taxable event


Time to start withholding income taxes for outbound transferees?
  • Baker & McKenzie
  • France
  • December 22 2011

As we recently reported in our third quarter Clients & Friends newsletter, we await the French tax administration's guidelines on the new income tax withholding obligation in force since April 2011 for equity awards held by certain non-French tax residents


Recent developments for the Third Quarter 2011
  • Baker & McKenzie
  • Italy, Japan, United Kingdom, USA, Belgium, China, France, Germany, India, Israel
  • December 2 2011

This letter is from the Global Equity Services (“GES”) group in San Francisco, Chicago and New York


The treatment of French tax-favoured awards recent developments
  • Freshfields Bruckhaus Deringer LLP
  • France
  • June 13 2011

The approval requirements for granting tax-favoured share awards and options in France have been the subject of some uncertainty