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Ernst & Young Société d’Avocats
PwC Société d’Avocats
Ernst & Young Société d’Avocats has a comprehensive practice staffed by some 300 tax specialists. It advises the very largest corporations.
Fidal fields some 420 tax lawyers spread across its 90 offices. The firm can deal with any type of tax issue and has many specialised niche experts. It recently handles high-profile work in the restructuring, litigation, patrimonial, M&A and property tax sectors. The practice assisted Primonial with the acquisition of Gecina’s clinics portfolio. Generali, Boralex, Bayer and Christian Dior Couture are clients. Didier Laforge and Thierry Nicolas head the practice. Other key figures in the team include: Patrice Graillat, Antoine Badinier, Marc Cretté, Arnaud Moraine, Mikael Maheust, Benjamin Litchlé, Jean-Etienne Chatelon and Laurent Leclercq, who has ‘strong direct tax expertise and brings highly valuable support’.
PwC Société d’Avocats has extensive resources and expertise across its ten French offices.
Taj offers a broad range of expertise in five offices around France.
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The new French regulation applying to national insurance contributions for managers and shareholdersFrench insurance contributions on executive and shareholder remuneration (pay + dividends) have been substantially increased by the National Insurance Funding for 2013 Act, No. 2012-1404, of 17th December 2012. Until 31st December 2012, all dividends were subject to national insurance contributions on unearned income but henceforth, under Article L136-3 of the National Insurance Code, amended by Act No. 2012-1404, certain dividends are considered as pay received by executives and shareholders and are therefore subject to the national insurance contributions on pay. The Act also abolished the ceiling on health insurance contributions payable by the self-employed and all this means that businesses must rethink the way that they have been structured until now.
The People's Republic of China has initiated an overhaul of its social security system, reformed the personal taxation regime and has extended the scope of these laws to foreigners residing in China.
The Kingdom of Morocco is supporting the ambition of becoming the leading financial place for Africa. In this context, a wave of draft laws is to be passed and implemented within the following months, amongst which, the Law No. 53.08, setting up a new financial authority, and the Law No. 54.08, reforming public offering rules, are of paramount importance to Moroccan and foreign issuers, and financial institutions.
The opportunities offered to foreign investors by the Chinese mergers and acquisitions market are increasing every year: in 2010, transactions involving foreign companies came to 60.1 billion euros, an increase of 21.2% compared with 2009. Seen from the West, where markets are declining, all sectors of the Chinese economy seem to be undergoing promising development and the statistics indicate that the Middle Empire will be a lasting springboard for growth.
Le dispositif L’article 1er de la loi de financement rectificative de la Sécurité sociale pour 2011 oblige les sociétés commerciales de 50 salariés et plus, dont les dividendes par part sociale ou par action sont en augmentation par rapport à la moyenne des deux années précédentes, à verser une prime à l’ensemble de leurs salariés
Types of investors The private equity (PE) funds that are active in Bulgaria are not raised or registered in the country. Some Bulgarian PE funds were raised recently, but there are no statistics as to the sources of their funding, their number, the funds that were accumulated, etc.
THE PROCEDURE IS CLARIFIED, BUT MAY COMMITMENTS APPLY WITHOUT LIMIT?
cartel case closed after discovery that leniency application was largely based on forgeries and rejection of collective dominant position objection.
The second supplementary budget published in the Official Gazette September 19, 2011 provides for two key measures that affect the deferral of tax losses and taxation of capital gains realized on the sale of equity securities .
Au delà des mesures applicables à l’ensemble des contribuables (telles que la limitation du report des déficits ou la réforme du mode de calcul des plus values sur cessions de participations),le plan de réduction des déficits annoncé le 24 août dernier par le gouvernement comprend des mesures qui intéressent spécifiquement les acteurs du secteur financier.
It is possible for a works council to push through the dismissal of an employee, as demonstrated by a recent ruling of the Bundesarbeitsgericht (BAG), Germany’s Federal Labour Court, from March 28, 2017 (Az.: 2 AZR 551/16).
Aziz Rahman explains what those trading internationally need to do to ensure they are not targeted by money launderers.
Health claims in relation to mineral water need to be consistent with the Health Claims Regulation. This was confirmed by the Bundesgerichtshof (BGH), Germany’s Federal Supreme Court, in its ruling of January 30, 2017 (Az.: I ZR 257/15).
On April 25, 2017, American Chamber of Commerce in Serbia and Law office Stankovic and Partners organize a Briefing Session on Data Protection in Arbitration Cases. This event is intended for all the peers interested in finding our more about the challenges with document discovery in arbitration procedure, from the standpoint of data protection issues, local laws and regulations, including international practice. Also, this opportunity will be used to explain data protection during discovery process, including the best international practices. Special emphasis will be placed on the framework of Article 48 of the new EU law (applicable as of May 2018), as well as other relevant issues. The speakers will be Andrej Savin, Associate Professor, Copenhagen Business School, Philip Punwar, Partner at Baker Botts LLP, expert in international arbitration, and Nenad Stankovic, Attorney at Law, Stankovic and Partners.
VEGAS LEX discusses opportunities and problems of Special Investment Contracts at Northern DimensionVEGAS LEX Partner Evgeniy Rodin and Commercial group associate Anastasia Cheredova spoke about the use of various investment options in the energy and pharmaceutical sectors at the Northern Dimension Forum in St. Petersburg.
With the government looking at how to change the law when it comes to prosecuting companies, Aziz Rahman considers the possibilities.
Ben Ticehurst explains why new regulations regarding company payment practices are a sharp reminder of the need to be legally compliant.
With the housing market facing further scrutiny regarding money laundering, Aziz Rahman outlines what those working in the property sector must do to stay within the law.
Post-contractual prohibitions on competition that do not provide for compensation for this period, i.e. a waiting allowance, are null and void. That was the verdict of the Bundesarbeitsgericht (BAG), Germany’s Federal Labour Court, in its ruling of March 22, 2017 (Az.: 10 AZR 448/15).
VEGAS LEX has been recognized in seven categories and four of VEGAS LEX experts has been ranked on the Chambers Europe 2017 international ranking of the best law firms and lawyers around the world.