Tuesday 20 April 2021
20 April 2021
Global Mobility

Global Mobility

Special expatriate tax regime: a breath of fiscal oxygen under control Nicolas Duboille and Alexia Dal Ponte of Sumerson examine…

Social Security

Social Security

New administrative guidelines for Social Security contributions. The French Social security authorities and the URSSAF put up on the internet…

Deductible Interests

Deductible Interests

Interest rate on loans from affiliated entities The french tax authorities published online 8 practical notes to clarifiy, with the…

Permanent Establishment

Permanent Establishment

Characterisation of a permanent establishment based on the dependent agent test in the context of the digital economy. Nicolas Duboille…

Capital gains

Capital gains

Twin cases reduce the scope of taxing capital gains on sale of French shares. Nicolas Duboille and Alexia Dal Ponte…