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Fiscalité: Interview - Les Stratégies pour alléger la facture d'ISF

France - May 21 2015 Nous avons quelques dossiers en cours sur le pacte Dutreil par exemple sur la nature de I'activité exercée. Un marchand de biens se voit contester le…

Double deduction of loan interest

France - April 13 2015 In France, financial expenses borne by companies are deductible from their taxable result (subject to the limitations set at Article 212 BIS of the…

Caroline Silberztein, Eric Meier, Guillaume Le Camus, Hervé Quéré, Veronique Millischer.

Reorganization of shareholding in order to avoid withholding tax on dividends

France - April 13 2015 Dividends paid by a company subject to corporate income tax in France, with headquarters also located in France, to a company established in another…

Caroline Silberztein, Eric Meier, Guillaume Le Camus, Hervé Quéré, Veronique Millischer.

Transfer to a “PEA” (stocks savings plan) of stocks held in an ordinary portfolio, through interposed company or through cross-sales

France - April 13 2015 Stocks held in a PEA enjoy under certain conditions, tax exemption on dividends and capital gains. Eligible stocks are acquired with the cash…

Caroline Silberztein, Eric Meier, Guillaume Le Camus, Hervé Quéré, Veronique Millischer.

Use of bonds redeemable in shares coupled with a dividend distribution

France - April 13 2015 Loan interest payments are deductible provided that the debt was incurred for the needs or the benefit of the company and entered on the balance…

Caroline Silberztein, Eric Meier, Guillaume Le Camus, Hervé Quéré, Veronique Millischer.