Carried interest constitutes a performance-sharing mechanism whose legal qualification, holding arrangements, and transfer conditions raise specific wealth management and tax issues.

KL Snapshot, published by the Paris office, is a bi-monthly newsletter encompassing the latest articles and seminars of the Paris-based lawyers.

Découvrez en vidéo les nouveautés 2024 en matière de documentation et de contrôle fiscal.

On 24 August 2011, François Fillon, Prime Minister of France, announced a series of austerity measures aiming at reducing the French budget deficit by levying €12 billion of additional tax revenues.

A partir du 1er janvier 2023 les services professionnels au Chili feront l'objet d'une taxe sur la valeur ajoutée, à hauteur de 19% à la suite de la publication au Journal officiel chilien de la loi n°21.240.

La Transformation Durable est un sujet prégnant pour l'ensemble de nos métiers et soulève de nombreux enjeux juridiques et fiscaux parfois difficiles à cerner.

The Exceptional Depreciation will not be reflected under the French GAAP and will take the form of a tax adjustment to book entries.

Le CICo est, en France, une réduction d'impôt calculée sur la base des dépenses de recherche et développement (R&D) engagées par les entreprises agissant dans le cadre de recherche collaborative.

Paris senior counsel Noël Chahid-Nouraï and partner Laurent Olléon, formerly members of the tax chambers of Conseil d'État, France's highest administrative court ...

How to implement the value sharing bonus.

Employees can apply for the early release of €10,000 exempt from social security contributions and income tax.

The decision is a good indication that, other than under exceptional circumstances, the FTA is not supposed to meddle in the daily business decisions of taxpayers.

In their article "Developments of the Advance Pricing Agreement Procedure in France," Senior Managing Director Emmanuel Llinares and Consultant Sabrine Heller examine recent developments...

The research tax credit claim is immediately repayable when it is established by a company that has been the subject of a conciliation or safeguard procedure, a reorganisation or a judicial liquidation...

En décembre 2022, la Commission européenne a publié sa proposition de Directive sur la « TVA à l'ère du numérique ».

On August 26, 2019, French President Emmanuel Macron and U.S. President Donald Trump announced an agreement regarding the recently enacted three percent digital services tax (DST) in France.