We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Articles

Results 1 to 5 of 8
Most popular |Most recent


Payment of Interest on Arbitration Award to Sanctioned Iranian Entity Prohibited

United Kingdom, European Union, Iran - October 31 2019 In a geopolitically significant case, the English High Court opined on important provisions of the EU sanctions regime. The judgment of the English...

Charles Claypoole, Robert Price.

French Employment and Tax Reforms Set to Boost Private Equity Buyouts

France - December 7 2017 President Macron recently unveiled employment and tax reforms to increase France’s appeal for deal makers. While France ranks highly as an investment...

Denis Criton, Matthias Rubner, Bénédicte Bremond.

Focus on the new French restrictions applicable to the tax deduction of interest incurred on debt financings contracted in connection with certain leveraged acquisitions

France - January 12 2012 Article 40 of the 4th Amended Finance Act for 2011 introduces new restrictions to the deduction of financial expenses (i.e., mainly interest) for French corporate income tax purposes in cases where the corresponding debt financings can be deemed contracted in relation to artificial acquisitions of shares....

Xavier Renard, Jérôme Commerçon.

French Finance Act 2012 and 4th Amended Finance Act 2011

France - January 4 2012 The 4th Amended Finance Act for 2011 introduces a specific anti abuse mechanism designed to defeat the artificial allocation to a French corporation of debt in relation to the acquisition of shares of an entity (other than a real estate company) which is not controlled from France....

Xavier Renard, Jérôme Commerçon.

Extension of French thin capitalization rules to third party loans guaranteed by related entities

France - June 19 2011 The French Finance Bill for 2011, passed in late December 2010, extends the scope of French thin capitalization rules to loans granted by thirdparty lenders when such loans are secured by a company related to the French borrower....