227 results found

Le CICo est, en France, une réduction d'impôt calculée sur la base des dépenses de recherche et développement (R&D) engagées par les entreprises agissant dans le cadre de recherche collaborative.

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.

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 ».

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

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...

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.

Dans le cadre de la loi industrie verte ayant une optique d'accompagnement de la transition énergétique, un nouveau crédit d'impôt a été déployé en mars 2024.

Depuis le 15 février 2025, l'article 163 bis H du CGI encadre la fiscalité des management packages.

In a nutshell, where the market value of such shares at the time of their issuance is lower than their book value, the difference may not be deducted from the taxable profits of the taxpayer at the time of the sale.

Article 18 of the Finance Law for 2012 introduced a limitation on the deductibility of capital losses incurred on the sale of shares occurring less than two years after their issuance...