Mondaq All Regions - France: Tax
August & Debouzy
Le nouvel Impôt sur la Fortune Immobilière (IFI) qui remplace l'Impôt de Solidarité sur la Fortune (ISF) sera applicable pour la première fois en 2018 ...
TMF Group
Regardless of the status of their French operations, it's crucial for foreign companies to understand their local tax obligations and ensure they meet the filing deadlines to avoid any penalties.
Ruchelman PLLC
As explained in the January 2017 edition of Insights, the end of the year in France is always marked by a fiscal legislative process to amend the current year's finance law ...
Gowling WLG
If a senior manager or management team is relocated into or out of your jurisdiction, does your country have a view about whether the transfer is purely a services transfer, or includes an intangible asset such as goodwill ...
Gowling WLG
Following the informal council of finance ministers of the euro zone which was held on 16 September in Estonia...
TMF Group
Withholding ‘at source' the personal income tax of French employees and reflecting it on monthly payslips was scheduled to begin in 2018, however implementation is now postponed.
Gowling WLG
The CJEU confirmed on 17 May 2017 that the French 3% tax on distributed earnings is contrary to the Parent-Subsidiary Directive.
Ruchelman PLLC
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.
Gowling WLG
Until now, Article 1736 IV bis of the French Tax Code (FTC) has imposed very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.
Orrick
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.
Gowling WLG
There are various sources of transfer pricing controversy in France. While it is clearly hard if not impossible to quantify the usual elements of debate between the French Tax Authorities...
Gowling WLG
Under Article 990 D of the French tax code, companies and other entities which own French real estate, directly or indirectly, are subject to an annual 3% tax applied to the market value of the real estate.
Taylor Wessing
A person is entitled to claim treaty benefits if that person could be considered as a resident under a tax treaty.
TMF Group
France is one of the few countries where employers do not withhold employees' personal income tax from their payslip. This will change however, in 2018.
Gowling WLG
Until now, Article 1736 IV bis of the French Tax Code has imposed very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.
Gowling WLG
Article 1736 IV bis of the French Tax Code (FTC) imposes very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.
Gowling WLG
Budget 2016 proposed rules to replace the existing eligible capital property ("ECP") regime with a new class of depreciable capital property effective as of Jan. 1, 2017.
Gowling WLG
On 5 November 2013, the French Parliament voted in favour of a new Act introducing a trust registry to fight against tax evasion.
Kramer Levin Naftalis & Frankel LLP
French legislation enacted in 2011 imposed reporting requirements on trustees and changed the treatment of trusts for purposes of income, gift, succession and wealth tax, and established a new special trust tax.
Dentons
In an article published in Tax Notes International on May 23, Jessie Gaston discusses the potential tax and economic consequences for France if the United Kingdom leaves the European Union...
Most Popular Recent Articles
Kramer Levin Naftalis & Frankel LLP
French legislation enacted in 2011 imposed reporting requirements on trustees and changed the treatment of trusts for purposes of income, gift, succession and wealth tax, and established a new special trust tax.
Ruchelman PLLC
As explained in the January 2017 edition of Insights, the end of the year in France is always marked by a fiscal legislative process to amend the current year's finance law ...
TMF Group
France is one of the few countries where employers do not withhold employees' personal income tax from their payslip. This will change however, in 2018.
Gowling WLG
Under Article 990 D of the French tax code, companies and other entities which own French real estate, directly or indirectly, are subject to an annual 3% tax applied to the market value of the real estate.
Gowling WLG
If a senior manager or management team is relocated into or out of your jurisdiction, does your country have a view about whether the transfer is purely a services transfer, or includes an intangible asset such as goodwill ...
Gowling WLG
There are various sources of transfer pricing controversy in France. While it is clearly hard if not impossible to quantify the usual elements of debate between the French Tax Authorities...
TMF Group
Withholding ‘at source' the personal income tax of French employees and reflecting it on monthly payslips was scheduled to begin in 2018, however implementation is now postponed.
Gowling WLG
Following the informal council of finance ministers of the euro zone which was held on 16 September in Estonia...
Gowling WLG
The CJEU confirmed on 17 May 2017 that the French 3% tax on distributed earnings is contrary to the Parent-Subsidiary Directive.
Gowling WLG
On 5 November 2013, the French Parliament voted in favour of a new Act introducing a trust registry to fight against tax evasion.
Dentons
In an article published in Tax Notes International on May 23, Jessie Gaston discusses the potential tax and economic consequences for France if the United Kingdom leaves the European Union...
Taylor Wessing
A person is entitled to claim treaty benefits if that person could be considered as a resident under a tax treaty.
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