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Blog FR EN Search Menu Corporate Tax Group Taxation Office Dépôt decision: the principle of non-deductibility of shareholder costs at the level of the subsidiaries of a group CbCR: situation of French subsidiaries of foreign entity residing in a state that does not apply the automatic exchange of information Does the Wolters Kluwer case spell the end of litigation over the impact of transfer pricing on French employees profit sharing? Close National Tax French Parliament adopts 2020 finance bill French income tax withholding: Measure your readiness ! French income tax withholding: focus on foreign employers and secondees to France Close International Tax Brexit – The withdrawal agreement – VAT & customs aspects Brexit: Deal or No Deal? A Snapshot of the immigration implications Transfer pricing adjustments and customs: the Chinese example Close Transfer Pricing European Commission Targets Member States’ Tax Rulings as Prohibited State Aid: Where Will it Lead? The Transfer Pricing documentation obligation in France now (almost totally) complies with BEPS recommendations Profit split: uncertainty remains Close BEPS – OECD/EU The Transfer Pricing documentation obligation in France now (almost totally) complies with BEPS recommendations Profit split: uncertainty remains Taxation of the digital economy: new developments, but not yet over Close Close Individual Tax Global Rewards French social surtaxes: refund claim opportunities Significant changes to french trust reporting obligations French Equity Savings Plan (PEA) & Brexit – Which impact on funds invested in British securities? Close International Mobility Coronavirus and Social Security: removal of the waiting period for French expatriates Home country working for cross borders workers and multiple countries activity: EU Social Security Regulation & Covid-19 Posted workers into France: new provisions, however insufficient! (Decree and Circular of 4th June 2019) Close Private Clients Trust update: Extension of the Trustees reporting obligations… again Financial Services Reward Update – CRD V and CRR II Tax domicile in France of French major companies’ corporate executives Close French Taxation Trust update: Extension of the Trustees reporting obligations… again French Parliament adopts 2020 finance bill Tax domicile in France of French major companies’ corporate executives Close Close Indirect Tax French VAT 13 rd Directive VAT refund : extension of the filing deadline until September 30, 2020 Covid-19 : the reduced VAT rate of 5.5% is now applicable to supplies and intra-Community acquisitions of certain protective equipment and personal hygiene products. Covid-19 and the french VAT returns: Tax authorities propose new practical arrangements for businesses facing difficulties Close European VAT New guidelines for non-EU exporters released Exports of personal protective equipment are now subject to authorisation! Skarpa Travel s.p. European case: important clarifications regarding the VAT Tour-Operating margin scheme (TOMS) Close Bank, Finance, Insurance Morgan Stanley Case-Law (C-165/17), January 24th, 2019 Scope of the VAT exemption applicable to transactions performed by insurance intermediaries VAT treatment of groups of persons formed in the financial and insurance sectors Close Real Estate VAT VAT qualification of a finance lease with an option to purchase VAT deduction on intermediation expenses incurred in the frame of a sale subject to the VAT exemption regime of article 257 bis of the FTC VAT election to be liable for VAT on rents Close E-Commerce E-commerce: clarification about the obligations laying on logistic warehouses operators Several liability to the payment of VAT for online platform operators: opening of a public consultation regarding new French tax administration guidelines YouTube” and Netflix” tax: publication of the implementing decree Close Customs & Global Trade Coronavirus: don’t forget to answer the Chinese Customs survey! Several liability to the payment of VAT for online platform operators: opening of a public consultation regarding new French tax administration guidelines COVID-19: the French Government takes a favorable measure for businesses in a VAT credit position Close Export Control Eleventh package of restrictive measures against Russia: beware of export diversions, particularly for products containing semi-conductors! Close Close Research & Development CIR” Tax Scheme Taxation of proceeds from the assignment or grant of patents: what’s in the new administrative comments ? The Research Tax Credit (RTC) case law deals with the eligibility of seasonal workers in agriculture Coronavirus – Immediate repayment of the RTC receivables to be refunded in 2020 Close CIR” and Public Debate Ministry for Higher education and Research’s guide for 2019 Research Tax Credit – A disappointing counter-expertise” Finance bill for 2020 – Research Tax Credit (RTC): a proposal for decreasing operating expenses Close Intellectual Property The French-style IP box: reform of the tax regime on the proceeds from the sale or licensing of patents (Art. 14 of the FLP – new Article 238 of the CGI) Close Governmental Tax Incentives Parliament adopts second amended finance bill for 2017 and finance bill for 2018 The 2017 Deloitte Survey of Global Investment and innovation incentives” has been released Tax incentives for research and innovation in France and worldwide Close Close Tax Controversy Computerized Tax Audit Computerized tax audit – 2016 Amending finance law Accounting examination – 2016 Amending Finance Law Certified cash register system & accounting/management software Close Tax Controversy Does the Wolters Kluwer case spell the end of litigation over the impact of transfer pricing on French employees profit sharing? The SFS France decision confirms the devolution of the burden of proof in transfer pricing Capital gains on the disposal of equity holdings: calculation of the proportion of fees and charges Close Close Legal Corporate Law Tax implications of a rent waiver in the context of the current sanitary crisis The pre-pack asset sale plan: an effective tool for taking over a distressed French business Non-performing loans: in order to increase the effectiveness of bank securities in the event of outstanding debts Close Public Law Social contributions and penalties: changes introduced by the Social Security Financing Law for 2018 Close Labour Law Posting of workers in the framework of the provision of services: revision of the Directive of 16 December 1996 Calculation of profit-sharing challenged by the Unions: the French Supreme Court closes Pandora’s Box FOCUS ON the French labor law reform: the new outlines of the text definitively adopted Close Close Industries Financial Services Financial Services Reward Update – CRD V and CRR II Interests of bonds convertible into shares and VAT prorata Parliament adopts second amended finance bill for 2017 and finance bill for 2018 Close Real Estate Parliament adopts second amended finance bill for 2017 and finance bill for 2018 VAT qualification of a finance lease with an option to purchase VAT deduction on intermediation expenses incurred in the frame of a sale subject to the VAT exemption regime of article 257 bis of the FTC Close Digital Recovery of VAT on costs incurred in the event of an unrealized transfer of securities The national data protection authority (CNIL) has published its opinion on the draft bill amending the French data protection act for the implementation of the GDPR Taxation of the digital economy: new developments, but not yet over Close Insurance Close CPF” Think Tank International Mobility Paris 2024 Opening in Less Than 100 Days – Streamline Visa Applications and Processing Time By Sophie Carlei , Stéphanie Porte Group Taxation Horizontal consolidation is not contrary to nondiscrimination clause in tax treaty By Alice de Massiac , Clara Maignan 2024 Finance Bill 2024 French Finance Bill: a Focus on HTVI...