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.

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.

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.

The French fiscal integration provisions give French groups of companies the right to an election which allows the ultimate parent to take into account all of the profits and losses of the group companies.

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...

As discussed in a previous French Tax Update, the Conseil d'Etat had referred to Conseil Constitutionnel three interesting priority preliminary rulings on the issue of constitutionality in the field of taxation.

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 ?