This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. Article 3 of France’s 2023 finance law, now incorporated into article

The experience of more than a year of public authority support to companies in the context of the COVID-19 epidemic shows that it is not easy for companies to ensure

Overview To comply with tax withholding requirements, companies must register with the tax authorities and obtain an ID tax number (SIRET). In addition, non EU entities must appoint a tax

In an international context defined by uncertainty, India is emerging as a top destination for investors. Discover the key trends and opportunities revealed in our new report, “India at the

The Finance Act for 2025 should be enacted and published in the Official Journal in the coming days. Among other measures, it provides for the establishment of a Differential Contribution

In its judgment of June 13, 2025 (No. 2222022, Société Mosaïc Finance), the Paris Lower Administrative Court held that connection fees charged by foreign stock exchanges should not be subject

Without structurally reforming the Research Tax Credit (CIR), the State is refocusing its tax base and revising certain calculation parameters. In March 2024, the General Inspectorate of Finance identified ways

This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 28 August 2024, the French Tax Authorities (FTA) published guidelines

For nearly 10 years, the digitalization of the marketing pathways for financial products has received particular attention from the French Autorité de Contrôle Prudentiel et de Résolution (ACPR) and the

In two decisions dated October 9, 2024 (CE no. 472257, Société Hôtelière Paris Eiffel Suffren and CE no. 489947, Société AccorInvest) rendered in the hotel industry, the French Administrative Suprême

Gianmarco Monsellato, EU Tax Public Policy Leader, made the welcome speech during an event co-organised by ACCA and Deloitte EU Policy Centre on « Tax as a force for good: