Ruling clarifies withholding tax rules for certain nonresident dividend distributions 2025 Finance Bill 2025 August, 05 Alice de Massiac, Clara Maignan
FTA guidelines address temporary suspension of parts of France-Belarus tax treaty International Tax 2025 June, 19 Alice de Massiac, Clara Maignan
High court rules controlled foreign company rules are compatible with tax treaties International Tax 2025 April, 15 Alice de Massiac, Clara Maignan
2025 finance bill adopted by Parliament 2025 Finance Bill 2025 February, 12 Alice de Massiac, Clara Maignan, Agathe Saint Joanis
List of domestic companies in scope of financial transactions tax updated Finance 2025 January, 27 Alice de Massiac, Clara Maignan
FTA publishes guidelines on new criminal offense of facilitating tax evasion Tax Controversy 2024 October, 04 Alice de Massiac, Clara Maignan
Administrative Supreme Court rules final foreign branch losses may not be deducted International Tax 2024 May, 27 Alice de Massiac, Clara Maignan
Horizontal consolidation is not contrary to nondiscrimination clause in tax treaty Group Taxation 2024 April, 15 Alice de Massiac, Clara Maignan
List of noncooperative states and territories updated (February 2024) International Tax 2024 March, 04 Alice de Massiac, Clara Maignan
Court clarifies full 20% tax credit applies to royalties under France-Tunisia treaty International Tax 2024 March, 01 Alice de Massiac, Clara Maignan
Most favored nation clause in France-Kenya tax treaty is triggered International Tax 2024 January, 31 Alice de Massiac, Clara Maignan, Agathe Saint Joanis
Withholding tax on dividend paid to loss-making nonresident company is constitutional International Tax 2023 November, 13 Alice de Massiac, Clara Maignan
Court rules former tax consolidation scheme infringes freedom of establishment Group Taxation 2023 July, 28 Alice de Massiac, Clara Maignan
EU Commission proposes new FASTER directive to simplify WHT procedures International Tax 2023 June, 27 Alice de Massiac, Clara Maignan
CJEU rules former French tax consolidation scheme infringes freedom of establishment Group Taxation 2023 May, 30 Alice de Massiac, Clara Maignan
Taxpayer in loss position may not carry forward unused foreign tax credits International Tax 2023 April, 25 Alice de Massiac, Clara Maignan
FTA guidelines explain how to offset foreign tax credits against social surcharge International Tax 2023 April, 07 Alice de Massiac, Clara Maignan
List of noncooperative states and territories updated International Tax 2023 February, 17 Alice de Massiac, Clara Maignan
High court rules nil remuneration rate in cash pooling arrangement may be proper National Tax 2022 November, 03 Alice de Massiac, Clara Maignan, Benjamin Conort
2023 draft finance bill released 2023 Finance Bill 2022 September, 30 Alice de Massiac, Myriam Mouloudj, Clara Maignan
RTC & the concept of public subsidy Governmental Tax Incentives 2022 July, 27 Alice de Massiac, Clara Maignan
2021 finance law adopted by Parliament 2021 Finance Bill 2021 January, 04 Alice de Massiac, Myriam Mouloudj, Clara Maignan
2021 Draft French Finance Bill released on 28 September 2020 2021 Finance Bill 2020 October, 02 Alice de Massiac, Myriam Mouloudj, Clara Maignan