Corporate Tax

• The new withholding tax system and its impact on holders of shares in real estate funds

  Real Estate

  2017 March, 24

  Sarvi Keyhani, Alexis Fillinger

• Progressive decrease in French CIT rate and consequences on taxation of non-residents’ real estate capital gains

  Real Estate

  2017 March, 24

  Sarvi Keyhani, Soufiane Jemmar, Gladys Elisabeth

• Entry into force of a new valuation method to determine the tax basis of property tax and contribution on business properties

  Real Estate

  2017 March, 24

  Sarvi Keyhani, Soufiane Jemmar

• Jurisprudential recognition of the tax discount market practice

  Real Estate

  2017 March, 24

  Sarvi Keyhani, Soufiane Jemmar

• Extension of the favourable regime applicable to capital gains on the disposal of professional premises to be turned into housings

  Real Estate

  2017 March, 24

  Sarvi Keyhani, Soufiane Jemmar, Henry Billard

• Beneficial owners to be treated as shareholders for the purpose of the French 3% tax on real estate

  Real Estate

  2017 March, 24

  Sarvi Keyhani, Soufiane Jemmar, Henry Billard

• Mergers: French prior approval contrary to EU law

  Restructuring Operations Taxation

  2017 March, 10

  Patrick Fumenier, Marie-Pierre Hôo

• CbCR : French Tax Authorities releases the tax form

  BEPS – OECD/EU

  2017 February, 16

  Grégoire de Vogüé, Eric Lesprit, Marie-Charlotte Mahieu, Aymeric Nouaille-Degorce, Julien Pellefigue, Jean-Luc Trucchi

• Country by Country Reporting: Notification obligation before December 31, 2016

  Transfer Pricing

  2016 December, 21

  Grégoire de Vogüé, Eric Lesprit, Marie-Charlotte Mahieu, Gianmarco Monsellato, Aymeric Nouaille-Degorce, Julien Pellefigue, Jean-Luc Trucchi

• Dividends received from 95% outside EU held subsidiaries: French corporate tax paid on the fixed proportion of costs and expenses should be claimed

  Tax Controversy

  2016 November, 04

  Michel Guichard, Ruthy Zaghdoun

• French public register of trusts declared unconstitutional

  Tax Controversy

  2016 October, 27

  Christina Melady, Diane Artis, Hélène Deléchapt, Alexis Fillinger, Nadia Hamya, Nicolas Meurant

• How to get through the fiscal Middle Ages in Europe ?

  “CPF” Think Tank

  2016 October, 25