The European Union's fragmented approach to Real Estate Investment Trust (REIT) taxation creates significant cross-border challenges, with structures potentially facing up to three layers of taxation despite domestic...

A French bank, acting from its head office, had advanced loans to various branches located in China, Philippines, India, Singapore, and Thailand.

On September 5, 2014, French Minister of Finance Michel Sapin and Luxembourgian Minister of Finance Pierre Gramegna signed an amendment to the France–Luxembourg Tax Treaty.

Au sein des programmes de Citoyenneté par Investissement (CBI), la prise de décisions éclairées est d'une importance capitale. Il est essentiel de dissiper l'idée préconçue selon...

L'impôt étranger peut s'imputer sur l'impôt dû au titre de la quote-part de frais et charges

We are pleased to provide you with a summary of certain recent French tax news, and would be glad to discuss with you in more details any of these matters ...

A person is entitled to claim treaty benefits if that person could be considered as a resident under a tax treaty.

The European Commission proposes that shell companies in the EU that have no or minimal economic activity are unable to benefit from tax treaties and EU Directives advantages.

Le Conseil d'État écarte l'exigence d'une « imposition effective » aux Pays-Bas pour qu'une société néerlandaise puisse bénéficier des dispositions de la convention fiscale franco-néerlandaise...

Domestic withholding tax imposed by EU Member States on dividend payments made to non-resident investment vehicles has been an ongoing issue for some time now, due to the argument that such taxes may restrict the free movement of capital within the EU.

Dans un arrêt du 4 mars 2025, la Cour administrative d'appel de Versailles rappelle les conditions de délai de saisine de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires.

On July 11th, the French Senate gave its final approval on the implementation of a new Digital Services Tax (the "DST") that has been in discussion at parliamentary level since March.

Après la motion de censure du 4 décembre 2024 ayant entraîné le rejet du projet de loi de finances pour 2025, les discussions sur le projet avaient cessé.

The first Amended Finance Law for 2012 was published in the official Gazette on 15 March 2012 (the "Law").

In a decision handed down on 5 February this year, CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations the French Administrative Supreme Court strictly applied...

Denmark has no longer been bound by any tax treaty with France since 2009.

In a decision handed down on 5 February this year, CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations the French Administrative Supreme Court strictly applied the provisions...

Un joueur de football professionnel, résident fiscal de France de 2012 à 2016 et évoluant dans un club français était également joueur de la sélection argentine.

While it is still too early to take a position on the actual consequences of the Brexit, the main tax implications for groups with operations both in France and in the UK can and should already be anticipated.

Dans une décision importante qui sera publiée au Recueil (CE, 8 novembre 2024, n° 471147, Sté Foncière Vélizy Rose), le Conseil d'État se prononce sur plusieurs questions clés concernant la condition de bénéficiaire...