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Press releases and law firm thought leadership

This page is dedicated to keeping readers informed of the latest news and thought leadership articles from law firms across the globe.

If your firm wishes to publish press releases or articles, please contact Shehab Khurshid on +44 (0) 207 396 5689 or shehab.khurshid@legalease.co.uk

 

Legal Developments Worldwide

Articles contributed by Sarrau Thomas Couderc

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Prime de Partage des Profits

December 2011 - Finance. Legal Developments by Sarrau Thomas Couderc .

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Le dispositif

L’article 1er de la loi de financement rectificative de la SĂ©curitĂ© sociale pour 2011 oblige les sociĂ©tĂ©s commerciales de 50 salariĂ©s et plus, dont les dividendes par part sociale ou par action sont en augmentation par rapport Ă  la moyenne des deux annĂ©es prĂ©cĂ©dentes, Ă  verser une prime Ă  l’ensemble de leurs salariĂ©s

Bonus Profit Sharing

the device

Article 1 of the supplementary budget for Social Security in 2011 requires commercial companies of 50 or more employees, including dividends per share or per share are 

2012 supplementary budget

October 2011 - Corporate & Commercial. Legal Developments by Sarrau Thomas Couderc .

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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.

Loi de Finances Rectificatives 2012
La deuxiĂšme loi de finances rectificative publiĂ©e au Journal Officiel le 19 septembre 2011 prĂ©voit deux mesures principales qui affectent le report des dĂ©ficits fiscaux et le rĂ©gime d’imposition des plus values rĂ©alisĂ©es lors de la cession de titres de participation.

Actualité législative fiscale

September 2011 - Tax & Private Client. Legal Developments by Sarrau Thomas Couderc .

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Au delĂ  des mesures applicables Ă  l’ensemble des contribuables (telles que la limitation du report des dĂ©ficits ou la rĂ©forme du mode de calcul des plus values sur cessions de participations),le plan de rĂ©duction des dĂ©ficits annoncĂ© le 24 aoĂ»t dernier par le gouvernement comprend des mesures qui intĂ©ressent spĂ©cifiquement les acteurs du secteur financier.

Current tax legislation
Beyond the measures applicable to all taxpayers (such as limiting the deferral of losses or reform the method of calculating capital gains on sales of investments), the deficit reduction plan announced on August 24 by the government includes measures specifically relevant to financial sector players.

 

RĂ©forme fiscale

September 2011 - Tax & Private Client. Legal Developments by Sarrau Thomas Couderc .

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À la une Parmi les mesures annoncĂ©es par le Premier Ministre dans le cadre du plan de rĂ©duction des dĂ©ficits, deux d’entre elles sont susceptibles d’affecter de nombreuses entreprises

Tax Reform
In a Among the measures announced by the Prime Minister as part of the deficit reduction plan, two of them are likely to affect many companies
 

A propos de la réforme de la fiscalité patrimoniale - ACE

August 2011 - Real Estate & Property. Legal Developments by Sarrau Thomas Couderc .

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About the reform of property taxation - ACE

June 2011 Les Avants-Gardes des Services Financiers n°5

August 2011 - Finance. Legal Developments by Sarrau Thomas Couderc .

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June 2011
The forefront of Financial Services n°5

March 2011 Les Avants-Gardes des services Financiers

June 2011 - Finance. Legal Developments by Sarrau Thomas Couderc .

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Le point sur la nouvelle régulation des Hedge Funds avec la directive Alternative Investment Fund Managers (AIFM) - Juridique

April 2011 Les Avants-Gardes des Services Financiers

June 2011 - Finance. Legal Developments by Sarrau Thomas Couderc .

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Offre publique obligatoire applicable aux sociĂ©tĂ©s cotĂ©es sur les systĂšmes multilatĂ©raux de nĂ©gociation organisĂ©e : les difficultĂ©s de la mise en Ɠuvre du nouveau rĂ©gime - Juridique

May 2011 Les Avants-Gardes du Patrimoine

June 2011 - Tax & Private Client. Legal Developments by Sarrau Thomas Couderc .

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Les mesures phares de la réforme de la fiscalité du Patrimoine 1.

Suit against persons unknown

December 2010 - Litigation & Dispute Resolution. Legal Developments by Sarrau Thomas Couderc .

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In a relatively recent and little commented decision1, the Court of Justice of the European Union appears to have put an end to the possibility for a company established in a Member State to transfer the losses incurred by one of its subsidiaries established in another State, on the grounds of "the need to safeguard the allocation of the power to impose taxes between the Member States".

Banks may benefit by taking part in the review of syndicated loan agreements

December 2010 - Finance. Legal Developments by Sarrau Thomas Couderc .

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The financial crisis, which reveals the blatant imbalance in the lender‐borrower relationship and the financial and moral shortcomings of certain financial institutions, could be the ideal opportunity to reconsider certain banking practices. Syndicated loan agreements, where one borrower contracts with several lenders, are a notable example. Upon close inspection, these agreements entail big risks for banks.

Tax shelters

December 2010 - Tax & Private Client. Legal Developments by Sarrau Thomas Couderc .

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What is a tax shelter? There is no official definition of a "tax shelter" (or niche fiscale in French). The government refers to "tax expenditures" and draws up quite an exhaustive list of them for households or companies. There are nearly 500 of them, one‐third of which concern the first kind and two‐thirds the second, for a total cost of almost 75 billion euros, being specified that the 15 biggest shelters account for nearly 50% of the total cost.

Bouclier fiscal et contrats d’assurance-vie multi-supports : l’Administration fiscale retoquĂ©e

August 2010 - Tax & Private Client. Legal Developments by Sarrau Thomas Couderc .

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Dans son instruction du 26 aoĂ»t 2008 , concernant les modalitĂ©s de calcul des revenus Ă  prendre en compte au titre du bouclier fiscal, l’Administration avait estimĂ© qu’un contrat multi-supports devait ĂȘtre assimilĂ© Ă  un contrat mono-support Ă  partir du moment oĂč l’épargne Ă©tait, en rĂ©alitĂ©, exclusivement ou quasi-exclusivement investie sur le fonds en euros et non sur des « supports diversifiĂ©s ». En pratique, certains Services vĂ©rificateurs rĂ©intĂ©graient ainsi dans le revenu de rĂ©fĂ©rence les intĂ©rĂȘts des contrats multi-supports qui n’avaient pas Ă©tĂ© investis Ă  20%, au moins, en unitĂ©s de compte pendant la majeure partie de l’annĂ©e.

De l’intĂ©rĂȘt des banques de participer Ă  une refonte des conventions de crĂ©dit syndiquĂ©

August 2010 - Finance. Legal Developments by Sarrau Thomas Couderc .

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La crise financiĂšre, qui met en lumiĂšre Ă  la fois le dĂ©sĂ©quilibre flagrant des relations prĂȘteurs/emprunteurs et la dĂ©faillance financiĂšre et morale de certains Ă©tablissements de crĂ©dit, pourrait ĂȘtre l’occasion rĂȘvĂ©e de repenser certaines pratiques bancaires. A telle enseigne, les conventions de crĂ©dit syndiquĂ©, conventions auxquelles sont parties un emprunteur et plusieurs prĂȘteurs. A bien y regarder, ces conventions sont porteuses de risques importants pour les Ă©tablissements bancaires.

Agreements within family groups: the stakes

April 2010 - Corporate & Commercial. Legal Developments by Sarrau Thomas Couderc .

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A family group is often the result of successive legacies. In this context, members of the group, whether shareholders or managers, have different profiles and, consequently, different objectives.

Companies and illegal work

April 2010 - Employment. Legal Developments by Sarrau Thomas Couderc .

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On November 22, 2009 the government announced stricter measures against companies that employ workers whose papers are not in order. The transposition of the European "sanctions" directive of June 18, 2009 will give rise to a draft law in 2010.

Expatriates are not all in the same boat

April 2010 - EU & Competition. Legal Developments by Sarrau Thomas Couderc .

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Many French executives are seconded by their company or move to another EU country for variable periods. But care must be taken: employment contracts, relations with the employer and social benefits may differ depending on the circumstances.

UK - Liechtenstein: balle au centre!

January 2010 - Tax & Private Client. Legal Developments by Sarrau Thomas Couderc .

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Option Finance, 21 September 2009 : The United Kingdom and Liechtenstein have recently signed a highly original agreement that should make it possible for British residents to rectify their situation with regard to the British tax authorities (HMRC).