Arsene Taxand teams continually monitor tax issues at the forefront of current affairs.
For the fourth consecutive year, they will present to you the key points of the new tax measures voted by...
The Fourth 2011 Supplementary Budget Act, of which National Assembly vote must take place on 6 December 2011, affects entreprises and individual taxpayers on several key points. A summary of...
Alain Recoules of Taxand France and Alexander Skowronek of Taxand Germany analyse a German decision that focuses on the VAT treatment of asset management on behalf of third parties. Tax dispute...
Taxand’s Global Guide to M&A Tax 2010 answers the top tax strategic questions dealmakers need to consider when undertaking any buy or sale across over 30 countries. Our guide identifies key...
On 23 December 2010, the Conseil d’État (French Supreme Administrative Court) handed down two decisions in the cases Pfizer Holding France (no. 307698) and SA Michel Thierry (no. 324181) on the...
This eagerly awaited Instruction commenting on the new transfer pricing regulation relating to documentation obligation, codified, in particular, in Article L13AA of the French Tax Procedure Code and...
Arsene Taxand teams continually monitor tax issues at the forefront of current affairs.
For the fourth consecutive year, they will present to you the key points of the new tax measures voted by the Fr
The main provisions of the Fourth 2011 Supplementary Budget Act
December 05 2011
The Fourth 2011 Supplementary Budget Act, of which National Assembly vote must take place on 6 December 2011, affects entreprises and individual taxpayers on several key points. A summary of the
Questions on VAT treatment of portfolio management go to European Court.
February 18 2011
Alain Recoules of Taxand France and Alexander Skowronek of Taxand Germany analyse a German decision that focuses on the VAT treatment of asset management on behalf of third parties. Tax dispute Wee
Taxand’s Global Guide to M&A Tax 2010 answers the top tax strategic questions dealmakers need to consider when undertaking any buy or sale across over 30 countries. Our guide identifies key legisl
Share transfer expenses and VAT recovery: the law and management of proof
January 18 2011
On 23 December 2010, the Conseil d’État (French Supreme Administrative Court) handed down two decisions in the cases Pfizer Holding France (no. 307698) and SA Michel Thierry (no. 324181) on the deduct
French Tax Authorities’ Instruction 4 A-10-10 commenting on the new transfer pricing documentation obligation
January 10 2011
This eagerly awaited Instruction commenting on the new transfer pricing regulation relating to documentation obligation, codified, in particular, in Article L13AA of the French Tax Procedure Code and
Finance Law for 2011 and Finance amendment Law for 2010
January 05 2011
Dear clients, On 30 December 2010, the Finance Law for 2011 and Finance amendment Law for 2010 were published in the French Official Journal. With the objective of providing you an online and accurate
The French Supreme Administrative Court returns its verdict: the future is still bright for commissionaires…
March 31 2010
The French Supreme Administrative Court (Conseil d’Etat) rules on the validity of commissionaire schemesWith the much-awaited Zimmer ruling that was finally delivered on 31 March, the Conseil d’Etat h
French 2009 Corrected Finance Bill includes a documentation obligation with regard to transfer pricing
December 22 2009
IntroductionAfter few years of hesitation the French Tax authorities have issued a specific regulation on Transfer Pricing documentation which makes mandatory for big multinational enterprises to prep
The content of the reform of VAT rules on the territoriality of services is now clear. This reform will apply to all EU Member States. The reform will take effect on 1 January 2010. Numerous companies
Draft bill and directive on Article L. 13 AA of the tax procedure code
April 27 2009
1. Scope of the documentation obligation: This obligation shall be applicable to transactions performed during the financial years starting as from 1 January 2010 and shall target companies based in F
Comments on the Opinion of Advocate General Paolo Mengozzi in Case C – 29/08 AB SKF
March 06 2009
The delicate issue of the deduction of VAT on transaction costs of sale of shares still seems far from being settled. Taxpayers and lawyers await with interest the ECJ decision on the AB SKF case, on
January 2009. European actions to combat VAT fraud
January 29 2009
In December 2008, the Council of the European Union adopted: - directive 2008/117/EC and regulation 37/2009 intended to combat tax evasion by making it easier to exchange information on cr
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