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France Expanding Tax Permanent Establishment Definition, Overturning Previous Case Law

France - March 30 2021 In December 2020, the French Administrative Supreme Court issued a major decision expanding the permanent establishment ("PE") concept and criteria…

Emmanuel de La Rochethulon, Lodewijk Berger, Edward T. Kennedy, Dr. Niv Tadmore

Draft French Finance Bill for 2019 Reveals Significant Tax Amendments

France, OECD - October 5 2018 The most significant changes relate to the interest deduction limitations, the participation-exemption regimes for dividends and capital gains, the…

Emmanuel de La Rochethulon, Stéphane Raison

French Tax Update - French Finance Bills

France - January 16 2018 All Finance Bills have now been adopted by the French Parliament, and very few provisions have been struck down by the French Constitutional Court…

Emmanuel de La Rochethulon, Stéphane Raison

French Tax Update - Draft Finance Bill for 2018

France - January 16 2018 The first draft of the French Finance Bill for 2018 (Projet de loi de finances pour 2018, "PLF-2018") has been presented by the French Government on…

Emmanuel de La Rochethulon, Stéphane Raison

French Tax Update - Repeal of the 3 Percent Tax on Distributions, Exceptional Corporate Surtax, and AFME FTT Protocol

France - December 16 2017 The present French Tax Update provides an overview of several significant publications, including: (i) the landmark ruling of the Constitutional Court…

Emmanuel de La Rochethulon, Stéphane Raison