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French tax authorities fail in an attempt to characterise a commissionaire as a dependent agent PE

France - July 31 2014 A recent decision clarifies certain issues concerning permanent establishment status and more precisely the notion of dependent agent PE. In this…

Eric Meier.

Recent failure of the French tax authorities in an attempt to characterize a commissionaire as a dependent agent PE

France, Switzerland - July 9 2014 We are glad to share with you a recent decision we obtained concerning permanent establishment issues and more precisely the notion of dependent…

Eric Meier.

Roadmap presented by the French government for the digital economy

France - March 28 2013 In the context of an intergovernmental seminar on the digital economy which was held on February 28, 2013, the French Prime Minister presented the…

Eric Meier, Caroline Silberztein.

France: Permanent Establishment: An Extensive Approach Adopted by French Supreme Court

France - January 18 2021 On 11 December 2020, in a Conversant/ValueClick case, the French Supreme Administrative Court, which sat for the occasion in tax “Plenary” formation…

Eric Meier, Regis Torlet.

North America tax news & developments - volume 14, issue 4

Canada, USA - August 31 2014 On June 19, 2014, the US Supreme Court in United States v. Clarke, 134 S. Ct. 2361 (US 2014), weighed in on the issue of what a taxpayer must show to…

John D. Barlow, Steven Hadjilogiou, Trevor Mauck, Eric Meier, Matthew S. Mock.