The French research tax credit (“CIR”) has undergone several changes recently, as a result of new French Supreme Court case law, the 2021 Finance Act and the...
The French Finance Bill for 2022 provides for the compliance of the French withholding tax regime with EU law. To take into account recent decisions by the...
1. From a tax standpoint If the employee is a tax resident of France: the foreign employer must withhold French personal income tax, failing which it may...
Paris and Cologne, 5 May 2021 – FIDAL (Fidal) and Luther Rechtsanwaltsgesellschaft mbH (Luther), both leading independent law firms in Germany and France respectively, announce the creation...
The ongoing COVID-19 crisis highlights how much the arm’s length principle – the cornerstone of transfer pricing providing a minimum level of tax certainty to multinational groups...
The Trade and Cooperation Agreement reached between the United Kingdom and the European Union will avoid a brutal rupture by establishing a framework for their future relations...
A surprising decision from the French Supreme Administrative Court (the “Conseil d’Etat”) regarding permanent establishments: interpretation of the notion of “dependent agent” in light of subsequent OECD...
Are you involved in international transactions? What cross-border arrangements are reportable? As the first DAC 6 reporting deadlines approach, the French tax authorities have just published their...
