BEPS – OECD/EU

A tale of two Pillars

This article was first published on International Tax Review and is reproduced on this blog with the authorization of its authors.   Julien Pellefigue of Deloitte Société d’Avocats explains the importance

2022 finance law adopted by Parliament

This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors.   The French parliament on 15 December 2021 adopted the 2022 finance

2022 draft finance bill released

France’s 2022 draft finance bill was released on 22 September 2021. Parliamentary discussions should begin on 11 October and are expected to be finalized by the end of December 2021

2021 finance law adopted by Parliament

The French parliament adopted on 17 November 2020 the 2021 finance law.  This article summarizes some of the law’s key provisions applicable to companies, some of which are the same

Profit split: uncertainty remains

As part of the BEPS project, the OECD is updating its applicable transfer pricing guidelines. One of the most controversial issues in this update is the use of profit split.

CbCR: OECD clarifications on its implementation

Following on from the BEPS and in particular Action 13 reports, the OECD has recently published three important documents aiming at providing greater legal certainty for tax administrations and multinational