Group Taxation

• Horizontal consolidation is not contrary to nondiscrimination clause in tax treaty

  Group Taxation

  2024 April, 15

  Alice de Massiac, Clara Maignan

• 2024 finance bill becomes law

  2024 Finance Bill

  2024 January, 15

  Alice de Massiac, Agathe Saint Joanis

• 2024 draft finance bill released

  2024 Finance Bill

  2023 October, 09

  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

• CJEU rules former French tax consolidation scheme infringes freedom of establishment

  Group Taxation

  2023 May, 30

  Alice de Massiac, Clara Maignan

• Ownership threshold for tax consolidation group may consider cross-shareholding

  Group Taxation

  2023 April, 03

  Alice de Massiac, Myriam Mouloudj

• Five EU member states issue joint release committing to implement Pillar Two in 2023

  International Tax

  2022 September, 21

  Thierry Morgant, Marine Gadonneix, Alice de Massiac

• Young Doctors: useful details on the concept of first recruitment

  “CIR” Tax Scheme

  2022 February, 07

  Lucille Chabanel, Béatrice Prim

• Social contributions and internal monitoring: positive news on the eligibility of expenses for the RTC

  “CIR” Tax Scheme

  2022 February, 07

  Lucille Chabanel, Béatrice Prim

• 2022 finance law adopted by Parliament

  2022 Finance Bill

  2022 January, 14

  Sophie Tardieu, Thomas Perrin, Nathalie Aymé, Grégoire Madec, Alice de Massiac

• 2022 draft finance bill released

  2022 Finance Bill

  2021 September, 28

  Thomas Perrin, Nathalie Aymé, Sophie Tardieu, Grégoire Madec, Alice de Massiac

• New RTC decree: one step forward, two steps back?

  “CIR” Tax Scheme

  2021 July, 12

  Lucille Chabanel, Rémi Barnéoud, Béatrice Prim