As a reminder, an ordinance relating to the generalization of e-invoicing in the frame of domestic B2B transactions and e-reporting have been published on September 16th, 2021. The ordinance was
New RTC decree: one step forward, two steps back?
Decree n°2021-784 dated June 18th 2021 regarding the certification of research organizations and scientific or technical experts to whom companies may entrust the execution of research operations in application of
Algeria: publication of the list of activities of a strategic nature subject to the 49/51 rule
Executive Decree No 21-145 of April 17th, 2021 setting out the list of activities of a strategic nature has been published in the Official Gazette No 30 of April 22nd,
The French tax authorities have published new Trust forms
Following the transposition of the European Directive 2015/849 on anti-money laundering and terrorist financing in France by the Ordonnance of February 12th, 2020, Article 1649 AB of the French Tax
Oman and United Arab Emirates: Implementation of “Special Zones” from a VAT perspective and others VAT updates
New VAT clarifications and guidance have been issued by Oman and United Arab Emirates’ authorities. In this article, we provide a summary of the updates. VAT updates concerning Oman Creation
Industry decarbonization : the French State expands the scope of grants for financing investments in decarbonization of industry
As part of the recovery plan, 1.2 billion euros has been mobilized to support companies wishing to equip themselves to reduce their GHG emissions or improve their energy efficiency through
E-commerce : towards an all-round tracking of the transactions
In order to eradicate VAT fraud relating to e-commerce, new place of taxation rules, simplified compliance, but also a new VAT payer status impacting online marketplaces will come into force
New development as regards invoicing
In a decision dated May 26, 2021 (n° 2021-908 QPC), the French Constitutional Council (i.e., “Conseil Constitutionnel”) ruled that the fine provided for in article 1737, I-3 of the FTC
13rd Directive VAT refund claims: electronic filing will become mandatory
The decree n°2021-507 dated April 27, 2021 (FROJ dated April 29) has just confirmed it: operators established outside the EU, neither established nor subject to VAT compliance obligations in France,
2021 finance law adopted by Parliament
The French parliament adopted on 17 November 2020 the 2021 finance law. This article summarizes some of the law’s key provisions applicable to companies, some of which are the same