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While a French-U.S. perspective is reflected in this article, most foreign tax lawyers practicing in the U.S. may find part of their own experience mirrored here.

Orrick's Jean-Pierre Martel, Anne-Sophie Kerfant and Diane Lamarche achieved a tremendous victory last week in a decision that has been hailed as a "surprise verdict" by the New York Times.

Le régime des contributions sociales relatives aux attributions d'actions gratuites (« AGA ») prévoit notamment l'application d'une contribution patronale assise sur la valeur, à la date d'acquisition.

En dépit de ses aspects négatifs, le Brexit aura au moins le mérite de mettre le projecteur sur certaines conséquences concrètes de l'appartenance à l'Union européenne que les opinions publiques ont

L'IP Box s'impose comme un levier fiscal central pour la valorisation des actifs de Propriété Intellectuelle (PI) en Europe, dans un cadre désormais harmonisé par l'approche...

La loi de finances pour 2020 transpose les mesures de lutte contre les dispositifs hybrides issues des directives ...

After the failed attempt of the Marc Jacob case (Conseil d'Etat, 31 May 2016, No. 393881, Jacob), the decision of the French Administrative Supreme Court dated 16 September 2019

On 2 July 2014, the 1st Civil Chamber of the French Cassation Court reaffirmed that a tortfeasor is liable for all consequences resulting from his or her tort. The victim of the tort has no duty to mitigate losses in the interests of the tortfeasor.

Crise Économique Et Sécurisation Fiscale Des Politiques De Financement Intragroupe.

Following the informal council of finance ministers of the euro zone which was held on 16 September in Estonia...

The French social security financing law for 2008 has provided for two additional contributions on stock options and restricted stock units (RSUs).

The regulatory framework for investment funds is largely harmonised through the UCITS and AIFM Directives. The EU regulatory framework gives Member States discretion over certain structural and organisational aspects...

Some companies, in order to retain their senior executives, set up a "management package" involving them in the company capital, in the form of share acquisition schemes.

The French Amended Finance Act for 2013 and the Finance Act for 2014, both dated 29 December 2013, have been adopted and entered into force on 31 December 2013.

La dématérialisation des factures s'intègre dans l'évolution de la digitalisation de la fiscalité déjà mise en œuvre dans la comptabilité, l'impôt sur les sociétés et même pour les particuliers...

The desire to adjust tax policy in the digital age is not new.

As France transitions from a challenging summer marked by devastating wildfires into autumn, residents face important financial updates including revised tax payment schedules and increased savings account interest rates. This comprehensive financial update covers everything from Prufund investment performance and market resilience to government energy-efficiency funding changes, providing essential guidance for expatriates and French residents navigating their financial planning