As a reminder, article 145-6b ter of the French tax code (now codified in identical terms under article 145-6c of the French tax code) excludes from the benefit of tax
French corporate income tax surcharge of 3% on dividends: buy-back of shares achieved before January 1st, 2015
French companies must claim the 3% surtax paid in 2014 relating to a buy-back of shares by the deadline of December 31, 2016. The Surpreme Court, by a decision of April
French corporate income tax surcharge of 3% on dividends: Claims to be filed now
French companies should take precautionary action now in order to claim the French corporate income tax surcharge of 3% paid in 2014, 2015 and 2016. Last week, a so called
Expert assessment of the Research Tax Credit (RTC) by the Ministry of Research
New regulations commenting on the applicable procedures Decree 2013-116, February,5th, 2013, Article R45 B-1 of the Tax procedure code As a reminder, the French RTC can be subject to expert
Current issues in EU tax litigation in the UK courts
The last decade has seen a significant increase in litigation in the United Kingdom in which taxpayers have challenged various provisions of the UK corporate tax legislation on the basis