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French Withholding Tax on Capital Gains Realized on Substantial Shareholdings by Non-French Companies Ruled Illegal

France - December 14 2020 Under the French participation exemption regime, the capital gain realized by a French parent company subject to French corp…

Romain Desmonts.

COVID-19 - Country-By-Country Guide to Tax Measures

Global - March 30 2020 The Coronavirus (COVID-19) has governments across Europe, Asia, Africa, Australia, Latin America and the United States quickly evaluating and issuing…

Andrea Tempestini, Andrew R. Roberson, James Ross, Nina Siewert, Timothy S. Shuman.

The Rise of Digital Services Taxes

European Union, OECD, United Kingdom - December 23 2019 Governments are starting to catch up with online businesses. Multinational businesses providing online advertising services, selling consumer data…

Alessio Persiani, Andrea Tempestini, James Ross, Nancy G. Ross, Romain Desmonts, Sarah Gabbai.

The Rise of Digital Services Taxes

European Union, OECD, United Kingdom, USA - November 13 2019 Having failed to reach an EU-wide unanimous consensus on an earlier EU Commission proposal for a DST Directive, certain EU countries, including…

Alessio Persiani, Andrea Tempestini, James Ross, Romain Desmonts, Sarah Gabbai.

France implements horizontal tax consolidation

France - March 5 2015 The French Amended Finance Act for 2014 allows French companies that are directly or indirectly held by the same non-French parent company…

Jules Bourboulon.