Management package : taxation of related gains as salaries   In order to involve its managers and employees, a company can…

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

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

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

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

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