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...
The agreement of 13 May 2020 is well known to French-resident frontier employees working in Germany and German-resident frontier employees working in France. This mutual agreement confirms...
The ease with which UK companies in the financial industry will be able to operate within the European Union and EU financial companies in the United Kingdom...
