September 20th 2019
Those advising French nationals living outside France would do
well to read the French version of this posting, Please click on
the French language tab above ( Français). If you can't read
French, then please consult
The French Parliiament's...
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September 18th 2019
La loi relatif à la taxation des grandes entreprises
du numérique was enacted by France on
24th July, 2019 prior to the adoption of any uniform
OECD or EU initiatives in the area. France decided not to await the
introduction of the European...
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September 13th 2019
This article will be updated as more details become
available:
Subject Google and digital
taxation in France for non-resident individuals and companies.
Shifting sads or shifting structures?
The Cour d'appel de Paris
published
a communiqué on...
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September 4th 2019
Those listening to the debates on 3rd September in the House of
Commons will recall an interesting discussion on the principle of
legitimacy. That was also evoked by Lord Sumption in the latest
Reith Lecture in his discussion earlier in the...
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July 15th 2019
Possible divergences between the OECD
and EU treatment of economic substance and those of the "offshore"
jurisdictions in matters of Investment Fund and Investment Fund
management and administration.
This article is not about treating the two...
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June 28th 2019
Trustees may have been taken by surprise by the change in the
loi de finances pour 2019 wrought by article 14 which requires them
to declare not only direct ot indirectholdings, in French immovable
property, but also movable assets situated in...
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June 24th 2019
The French 3% annual Tax on immovable property holding entities
and its application to Trustees: one should never allow an
internationally binding legal principle to get in the way of a
civil-servant's "good" statutory fiction, or for that matter...
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June 19th 2019
The change in the French impôt de solidarité sur la fortune
(ISF) to the impôt sur la fortune immobilère (IFI) led to a
temporary hiatus in information flows as to movable assets held for
or by French residents in trust abroad.
Without...
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