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.

Paris Tax Partner Jessie Gaston published an article in Tax Notes International about the rise of protectionist tax policies.

Vous êtes un acteur de l'économie circulaire ou vendez des produits de seconde main : maîtrisez-vous les règles de TVA en la matière ?

Question: I keep receiving letters from my French bank regarding my late husband's accounts. He died resident in France in 2022 leaving an Australian Will. I'm not sure whether the recent changes to French inheritance...

Pour soutenir la transition vers une économie décarbonée, à savoir la production de batteries, de panneaux solaires, d'éoliennes ou de pompes à chaleur...

Dans une interview pour le Particulier, Nicolas Palos, avocat associé du cabinet expert en Droit Patrimonial, revient sur les différents risques de contrôle fiscal en...

Paris partner Pierre Appremont and counsel Samuel Drouin's article "L'exonération de la plus-value de cession de la résidence principale applicable aux non-résidents fiscaux français !"

With this new amendment to the French threshold, France is, henceforth, in harmony with most EU countries' distance selling thresholds.

In a recent decision (CAA Versailles, July 8, 2015, n°13VE01079), the Versailles Administrative Court of Appeals (CAA) provided an interesting illustration of the operation of the specific anti-abuse provision...

The FTA had denied the Exemption on the basis of the so-called "abuse of law" procedure, i.e., that the Sub had no other purpose than to "transform" taxable income into quasi tax-exempt dividends.

Local and foreign companies in France will soon be required by law to pay VAT by direct debit

In the case at hand, the taxpayer was challenging the constitutionality of Article 208 C ter of the FTC, which provides that a tax on unrealized capital gains is due...

As of 25 August 2025, the privacy of a company's directors will be further protected by a new legal provision. Article R.123-54-1 of the French Commercial Code introduces the right for directors...

Aziz Rahman of financial crime specialists Rahman Ravelli assesses the significance of the action taken by the authorities.

L'incertitude politique en France suscite toujours des inquiétudes chez certains épargnants et entrepreneurs.