Corporate Tax

French Parliament adopts 2020 finance bill

The French parliament adopted the 2020 finance bill on 19 December 2019 but it is still subject to review by the constitutional court. In fact, certain provisions of the bill

French income tax withholding: Measure your readiness !

French income tax withholding needs to be implemented by employers on January 1st, 2019, so employers are preparing for this important change. Are-you really ready for January 1st? Some questions

Transfer pricing adjustments and customs: the Chinese example

Transfer pricing models implemented by Multinational Enterprises (MNE) often rely on the Transactional Net Margin Method (TNMM) to remunerate routine functions. A proper application of the TNMM involves the transfer

BEPS Corner

Action 1 On March 16th, the OECD published an interim report on the digitalization of the economy. The report is mainly an inventory of the situation, without any concrete proposal

Digital taxation: towards a European taxation?

On March 21st 2018, the European Commission published two draft directives related to digital taxation. Since the European summit in Tallinn last September, Member States have been searching the best