As a reminder, in France, expenditures related to the conception of new collections by an industrial company in the textile, clothing and leather sector qualify for a research tax credit
CbCR : French Tax Authorities releases the tax form
On 2 February 2017, the French tax authorities released the form 2258-SD that must be used for purposes of filing the country-by-country (CbC) report by groups falling within the scope
The French Government reinforce the rights of contributors… and those of the Urssaf!
The ordinance dated July 8, 2016 relative to the reinforcement of the rights of contributors was published in the Official Journal of the French Republic on July 10, 2016. This
Computerized tax audit – 2016 Amending finance law
Article 14 of the amending finance law for 2016 has introduced an adjustment of the conditions for carrying out computer processing operations during computerized tax audits. The modifications are related
Accounting examination – 2016 Amending Finance Law
Article 14 of the amending Finance Act for 2016 has introduced a new procedure for “distance” tax audits: the accounting examination (article L.13G of the Book of Fiscal Procedures –
Individual Tax, international mobility and employee shareholding: Amended 2016 French Finance Act 2017 French Finance Act 2017 French Social Security Act
Several measures were adopted by the French parliament for the 2016 amended French Budget, the 2017 French Budget and the 2017 French Social Security Budget. You will find below an
Immigration Act of March 7, 2016: A Major Reform Enacted into Law
Fully applicable since November 1st, 2016, the act of March 7, 2016 pursues three main objectives: Improving the arrival and integration of foreigners who are legally eligible to reside in
Finance Tax Act for 2017: Final adoption of the new free shares taxation regime by the French Parliament
The article 61 of the Finance Tax Act for 2017, definitively adopted by the French Parliament on December 20, 2016, modifies the free shares’ tax and social regime provided for
Country by Country Reporting: Notification obligation before December 31, 2016
In the context of the implementation of the Country by Country reporting, the OCDE offered the option for countries to introduce provisions requiring a notification from the local constituent entities
French R&D tax credit
New administrative guidelines with respect to staff and subcontracting expenses On December 7th, the French Tax Administration (FTA) released new official guidelines with respect to staff expenses (following a public