Group Taxation

• Research technician: no scientific degree required

  “CIR” Tax Scheme

  2021 April, 14

  Lucille Chabanel, Béatrice Prim

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  2021 finance law adopted by Parliament

  2021 Finance Bill

  2021 January, 04

  Alice de Massiac, Myriam Mouloudj, Clara Maignan

• Skandia – First application by the French Administrative Supreme Court (BNP Paribas Securities Services case)

  European VAT

  2020 November, 06

  Anne Gerometta, Robin Maubert

• The 2021 draft French finance bill: reinstatement of a tax incentive for sale & lease back transactions to improve the cash position of operating companies

  Real Estate

  2020 October, 02

  Sarvi Keyhani, Soufiane Jemmar, Romain Henno

• RTC on staff seconded by another company: whilst possible in theory, the practical justification is rigorous and evidence based

  “CIR” Tax Scheme

  2020 July, 01

  Lucille Chabanel, Marion Oliviero

• Office Dépôt decision: the principle of non-deductibility of shareholder costs at the level of the subsidiaries of a group

  Group Taxation

  2018 July, 24

  Marie-Charlotte Mahieu, Jean-Edouard Duvauchelle

• CbCR: situation of French subsidiaries of foreign entity residing in a state that does not apply the automatic exchange of information

  Group Taxation

  2018 July, 24

  Eric Lesprit, Arthur Cagniot, Valentin Lethielleux

• Does the Wolters Kluwer case spell the end of litigation over the impact of transfer pricing on French employees profit sharing?

  International Tax

  2018 July, 18

  Grégoire de Vogüé, Aude Baize, Maud Plateau

• The SFS France decision confirms the devolution of the burden of proof in transfer pricing

  International Tax

  2018 July, 18

  Marie-Charlotte Mahieu, Jean-Edouard Duvauchelle

• Interests of bonds convertible into shares and VAT prorata

  French VAT

  2018 May, 18

  Michel Guichard, Bérenger Richard

• Permanent establishment – Intragroup supply of services

  French VAT

  2018 May, 18

  Michel Guichard, Marie Manuelli

• Parliament adopts second amended finance bill for 2017 and finance bill for 2018

  2018 Finance Bill

  2018 January, 03

  Patrick Fumenier, Marie-Pierre Hôo