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France

Administrative and public law

Darrois Villey Maillot Brochier

De Pardieu Brocas Maffei

McDermott Will & Emery AARPI

Hogan Lovells (Paris) LLP

Aviation

Clifford Chance

Courrégé-Foreman

Squire Patton Boggs

Soulez Larivière et Associés

Construction

Preel Hecquet Payet-Godel PHPG Avocats

Employment

McDermott Will & Emery AARPI

Scotto & Associés

Squire Patton Boggs

Simmons & Simmons LLP

M B A - Moisand Boutin & Associés

Vivien & Associés

Guillemin Flichy

De Gaulle Fleurance & Associés

SCP Bardavid Tourneur

White & Case LLP

Morgan, Lewis & Bockius LLP

Eversheds Sutherland (France) LLP

Insolvency

Norton Rose Fulbright

Latham & Watkins

Shearman & Sterling LLP

Bersay & Associés

Brown Rudnick LLP

Renault Thominette Vignaud & Reeve

Media and entertainment

Clifford Chance

Mergers and acquisitions

Simmons & Simmons LLP

LPA-CGR avocats

Vivien & Associés

McDermott Will & Emery AARPI

Latournerie Wolfrom Avocats

Norton Rose Fulbright

Koehler-Magne Serres

Tax

Archers A.A.R.P.I.

Vivien & Associés

Pinsent Masons LLP

Hogan Lovells (Paris) LLP

M B A - Moisand Boutin & Associés

Norton Rose Fulbright

McDermott Will & Emery AARPI

Cazals Manzo Pichot AARPI

Simmons & Simmons LLP

Reinhart Marville Torre

King & Spalding LLP

LPA-CGR avocats

Sekri Valentin Zerrouk

Philippe Derouin

Curtis, Mallet-Prevost, Colt & Mosle LLP

Tirard Naudin Société d'Avocats

France: Dispute resolution

Commercial litigation

White & Case LLP

Carbonnier Lamaze Rasle

Lantourne & Associés

Gide Loyrette Nouel A.A.R.P.I.

Hogan Lovells (Paris) LLP

Dethomas Peltier Juvigny & Associés

De Pardieu Brocas Maffei

Hughes Hubbard & Reed LLP

International arbitration

Curtis, Mallet-Prevost, Colt & Mosle LLP

Clifford Chance

Gide Loyrette Nouel A.A.R.P.I.

Latham & Watkins

Orrick Rambaud Martel

Hogan Lovells (Paris) LLP

France: Intellectual property

Trade marks, designs and copyright

Benoliel Avocats

De Pardieu Brocas Maffei

Pinsent Masons LLP

Guillemin Flichy

France: Private equity

Venture and growth capital

Latournerie Wolfrom Avocats

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Legal Developments in France

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to

The new French regulation applying to national insurance contributions for managers and shareholders

French 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.

- EMMANUEL JACQUES Avocats – Law Firm
CHINA - PERSONAL TAXATION AND SOCIAL SECURITY : CHINESE AND FOREIGN NATIONALS ON AN EQUAL FOOTING

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.

- Lefèvre Pelletier & associés
MOROCCO TO BECOME THE LEADING FINANCIAL PLACE IN AFRICA

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.

- Lefèvre Pelletier & associés
ACQUISITIONS IN CHINA : ASSET OR SHARE DEAL?

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.

- Lefèvre Pelletier & associés
Prime de Partage des Profits

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

- Sarrau Thomas Couderc
BULGARIA MARKET OVERVIEW

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.

- BOYANOV & CO.
RECENT DEVELOPMENTS REGARDING COMMITMENTS

THE PROCEDURE IS CLARIFIED, BUT MAY COMMITMENTS APPLY WITHOUT LIMIT?

- Vogel & Vogel
Landmark decision by French Competition Authority in conditioned LPG case

cartel case closed after discovery that leniency application was largely based on forgeries and rejection of collective dominant position objection.

- Vogel & Vogel
2012 supplementary budget

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 .

- Sarrau Thomas Couderc
Actualité législative fiscale

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.

- Sarrau Thomas Couderc