Corporate Tax

• Administrative Supreme Court rules on definition of resident for tax treaty purposes

  International Tax

  2022 February, 21

  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

• 2022 finance law adopted by Parliament

  2022 Finance Bill

  2022 January, 14

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

• Interest paid to shareholders: Fourth 2021 quarterly interest rate limit published

  National Tax

  2022 January, 14

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

• Supreme administrative court rules on foreign tax credits for certain capital gains

  National Tax

  2021 December, 03

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

• Tax deduction for payment of US punitive damages recognized by administrative court

  National Tax

  2021 November, 16

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

• The “France 2030” plan takes over from the France Relance Plan: 30 billion euros in funding for ten top objectives

  National Tax

  2021 October, 13

  Rémi Barnéoud, Marion Oliviero

• 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

• Oman and United Arab Emirates: Implementation of “Special Zones” from a VAT perspective and others VAT updates

  French VAT

  2021 June, 04

  Vanessa Irigoyen, Morgiane Quartana