Articles

Results 1 to 5 of 54
Most popular |Most recent


2019 Finance Bill: Substantial Provisions for Companies

France - September 26 2018 On 24 September the Ministers of Economy and Finance presented the Finance Bill for 2019 ("the Bill"), which includes many substantial tax measures…

Charles Baudoin, Iris Bouffartigue.

French Public Register of Trusts is declared unconstitutional

France - October 27 2016 From 30 June 2016, the French Public Register of Trusts was made accessible to the public further to a decree signed on 10 May 2016. It was designed…

Agnès Charpenet, Malvina Puzenat.

Voluntary Disclosure Process - New circular of September 20, 2016

France - September 22 2016 The French Ministry of Finances issued a new circular on 20 September 2016 which formalizes the announcement made on 15 September 2016. The reduced…

Agnès Charpenet, Malvina Puzenat.

Debt waiver granted to a foreign subsidiary: the characterization of the transaction in the beneficiary's state does not matter (Versailles Administrative Court of Appeal, Jan. 28, 2016, No. 13VE00986)

France, USA - June 30 2016 In its decision dated January 28, 2016, the Administrative Court of Appeal of Versailles provided some interesting details about the consequences of…

Pierre Proux.

Research Tax Credit: eligibility of the amortization of patents even where they are not owned by the company (Bordeaux Administrative Court of Appeal, Ch. 3, Mar. 15, 2016, No. 14BX01502, Société Terranere)

France - June 30 2016 In a decision on March 15, 2016, the Bordeaux Administrative Court of Appeal has usefully specified that allowances for amortizations of licensed…

Matthieu Sabonnadière.