Articles

Results 1 to 5 of 8


A comparative approach of the tax and social burden in European football

European Union - January 7 2015 Globalisation affects and impacts the football industry as a whole, just like any other economic sector. The professional football clubs across…

New limitation on interest deduction

France - February 28 2014 The Finance Act 2014 introduces a new limitation on the deductibility of interest on loans obtained from (French or foreign) related parties (the…

Gilles Chemoul

Increase of the rate of the temporary surtax applicable to corporate income tax

France - February 28 2014 In principle, the corporate income tax rate applicable in France amounts to 33 1/3%. This rate can be increased by additional surtaxes such as the…

Gilles Chemoul

The principal measures of the Finance Act 2014

France - February 28 2014 As a result of changes made to French tax legislation through the Finance Act 2014, the corporate tax landscape in France has undergone some…

Gilles Chemoul

Exceptional 50% tax on high remuneration

France - February 28 2014 The Finance Act 2014 introduces a new temporary tax due by companies paying high gross remuneration to their employees in 2013 and 2014 exceeding EUR…

Gilles Chemoul