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  • Article

    Imputation en France des déficits d'une succursale étrangère

    La Cour administrative d'appel de Paris se prononce sur l'imputation en France des pertes réalisées par une succursale établie dans un autre Etat membre (CAA Paris, 7 février 2025, n° 23PA02765).
    FranceTax
    Mayer Brown
    Mayer Brown
  • Article

    Le CbCR public en vigueur dès le mois de juin !!!

    Les règles relatives au CbCR public (Country-by-Country Reporting), issues de la directive 2021/2101 modifiant la directive 2013/34/UE en ce qui concerne la communication...
    FranceCorporate/Commercial Law
    Grant Thornton Société d’Avocats
    Grant Thornton Société d’Avocats
Article

Qualification de titres acquis lors d'une augmentation de capital suivie d'une cession

La Cour administrative d'appel de Nancy confirme que la moins-value constatée lors de la cession de titres souscrits dans le cadre d'une recapitalisation...
FranceTax
Mayer Brown
Mayer Brown
  • Article

    European Commission Targets €500 Billion + In "Foreign Subsidies" Worldwide: How Global Businesses Can Address New Compliance Risks And Burdens

    A common current buzzword in Brussels, at the European Commission's Directorate-General for Competition, is that of "regulatory gap." Recently, officials at DG Comp (as it is known),...
    European UnionCorporate/Commercial Law
    Paul Hastings
    Paul Hastings
  • Article

    Impact Of The COVID19 Epidemic On Commercial Rents

    The emergency law no. 2020-290 to address the covid-19 epidemic issued on 23 March 2020 (the « Emergency Law ») resulted in the announcement of a state of health emergency across the...
    FranceCoronavirus (COVID-19)
    August Debouzy
    August Debouzy
  • Article

    Temporary Rules To Facilitate Virtual Board Meetings

    The COVID-19 pandemic has had a profound effect on business operations. French companies are having to adapt quickly to social distancing measures and travel restrictions and many are now...
    FranceCoronavirus (COVID-19)
    Hughes Hubbard & Reed LLP
    Hughes Hubbard & Reed LLP
  • Article

    Amendment To The PACTE Bill: The Performance Of A Legal Audit Of Small Businesses, A New Task Allotted To Statutory Auditors

    Amendment To The PACTE Bill: The Performance Of A Legal Audit Of Small Businesses, A New Task Allotted To Statutory Auditors
    FranceCorporate/Commercial Law
    Soulier Avocats
    Soulier Avocats
  • Article

    Cross-Border Transactions Within The EU: Towards Harmonized Procedures And Enhanced Protection Of Stakeholders

    In line with the so-called Polbud judgment[1], the Proposal aims at opening up cross-border conversions to Small- and Mid-sized Businesses (SMBs).
    FranceCorporate/Commercial Law
    Soulier Avocats
    Soulier Avocats
  • Article

    CSRD: Requesting Data From SME Suppliers

    The implementation of CSRD (Corporate Sustainability Reporting Directive) obligations for Phase 2 companies is approaching. This phase concerns large undertakings that meet at least two of the following three criteria...
    FranceCorporate/Commercial Law
    Bryan Cave Leighton Paisner
    Bryan Cave Leighton Paisner
  • Article

    Management Packages : Des Mesures De Sécurisation En Discussion Dans Le PLF 2022

    Alors que la qualification des gains réalisés dans le cadre d'opérations dites de « Management Package » est l'objet de nombreuses incertitudes depuis les arrêts rendus par le Conseil d'État...
    FranceCorporate/Commercial Law
    Mayer Brown
    Mayer Brown
  • Article

    Temporary Rules To Facilitate Virtual Board Meetings ‑ France

    The COVID-19 pandemic has had a profound effect on business operations.
    FranceCorporate/Commercial Law
    Hughes Hubbard & Reed LLP
    Hughes Hubbard & Reed LLP
  • Article

    Personal Income Tax

    FranceEmployment and HR
    SG Archibald Andersen
    SG Archibald Andersen
  • Article

    How A Global Energy Leader Digitized Its Open Innovation Funnel

    A global energy company operating in over 60 countries and aiming for carbon neutrality by 2050 needed to bring order to the complexity of its innovation ecosystem.
    FranceEnergy and Natural Resources
    innosabi
    innosabi
  • Article

    Recel de favoritisme, faut-il plaider coupable ?

    Le favoritisme engage la responsabilité pénale de l'acheteur et du candidat. Quelles conséquences côté achats et côté entreprise. Avis d'expert.
    FranceGovernment, Public Sector
    Bignon Lebray
    Bignon Lebray
  • Article

    Les enjeux du code-source protégé par la propriété intellectuelle

    Les entreprises font face à une dépendance croissante vis-à-vis des logiciels informatiques, piliers de leur activité. Dépendance vis-à-vis des logiciels, et par conséquent, ...
    FranceIntellectual Property
    Haas Avocats
    Haas Avocats
  • Article

    Virtual Casinos at the Frontiers of the Law

    FranceMedia, Telecoms, IT, Entertainment
    Lovells, Paris - Intellectual Property, Technology and Media Group
    Lovells, Paris - Intellectual Property, Technology and Media Group
  • Article

    Legal Considerations For Real Estate Lenders In France (2/4); Structuring Considerations

    This is the second in our series of four articles examining the legal considerations that non-French real estate lenders should examine when financing commercial real estate in France in a non-distressed context.
    FranceReal Estate and Construction
    Gowling WLG
    Gowling WLG
  • Article

    An IPMS Designed For Innovation: How Riverlane's IP Team Delivers With Equinox Corporate

    Backed by the University of Cambridge and leading technological venture capital (VC) firms, Riverlane is working on the cutting edge of quantum computing.
    GlobalIntellectual Property
    Questel
    Questel
  • Article

    French Data Protection Authority Publishes Q&A Regarding Use Of Google Analytics

    The French Data Protection Authority (CNIL) has released a Q&A providing its controversial position, possible alternative solutions as well as guidance on using a compliant audience measurement solution...
    GlobalPrivacy
    Hogan Lovells
    Hogan Lovells
  • Article

    Comment lutter contre la corruption en se conformant à la loi Sapin 2 ?

    Considérée comme une menace pour la stabilité et la sécurité des sociétés, la corruption a fait très tôt l'objet d'engagements internationaux...
    FranceCriminal Law
    Haas Avocats
    Haas Avocats
  • Showing 461–480 of 802 results

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