National Tax

• 2024 finance bill becomes law

  2024 Finance Bill

  2024 January, 15

  Alice de Massiac, 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 confirms calculation of foreign tax credit to offset dividend lump sum add-back

  Tax Controversy

  2023 May, 03

  Sandrine Rudeaux, Myriam Mouloudj

• 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

• High court rules that social contributions are covered by tax treaties

  National Tax

  2022 June, 03

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

• Tax consolidation: Steria does not extend to dividends paid by non-EU companies

  National Tax

  2022 May, 24

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

• Brexit FAQs updated

  Brexit

  2022 March, 29

  Stéphanie Rouchy, Orianne Achéritéguy, Alice de Massiac

• Administrative Supreme Court rules on treatment of sale of US partnership interests

  National Tax

  2022 March, 11

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

• 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

• Late repayment of a RTC claim gives rise to default interest

  “CIR” Tax Scheme

  2022 February, 07

  Lucille Chabanel