Les affres de la qualification d'un trust. ou De Charybde en Scylla... Doyen Bernard Hatoux Télécharger le PDF
Taxation des biens et droits placés dans un trust. Obligations déclaratives : Texte du rescrit N° 2011/37 (ENR) du 23 décembre, 2011. Lire la suite
The Boris Becker judgement: A fundamental change in the position of any “star” or performer appearing in France. Will Queen’s now benefit at Roland Garros’ expense? Télécharger le PDF
SCIs and Member’s loans (comptes courants d’associés) : French Wealth Tax changes from 1st January, 2012. Télécharger le PDF
The Poillot decision on trusts: jugement du TGI Nanterre 2ème chambre : 4th May 2004 Télécharger le PDF
French changes in the stamp duty liabilities on transfers of shares in foreign companies owning French immovable property: 5M as from 1st November, 2011 Télécharger le PDF
French tax law changes for non-residents: Trusts, Pension plan commutations, Exit Tax, and Member’s loans. Télécharger le PDF
The loi de finances rectificative pour 2011 was published on 30th July, 2011 and therefore entered into force on that date. Télécharger le PDF
Trusts: Instruction 13 K-5-12 18/7/2012 defining 2012 French Trustee levy article 990J Declaration date Télécharger le PDF
Change in French Tax administration’s database arrangements as from Wednesday 12th September, 2012: administrative instruction n° 13 A-2-12. Télécharger le PDF
Décret n° 2012-1050 du 14 septembre 2012 relatif aux obligations déclaratives des administrateurs de trusts Télécharger le PDF
Translation, unofficial and uncertified, of Décret n° 2012-1050 du 14 septembre 2012 relatif aux obligations déclaratives des administrateurs de trusts Télécharger le PDF
Cerfa N° 14805*01 - 2181 TRUST1 The declaration of existence, modification or extinction of a trust Télécharger le PDF
Cerfa N° 14807*01 - 2181 TRUST2 The Trustee levy declaration due by 30th September, 2012. Télécharger le PDF
Outline commentary on the French Trust Taxation Instructions published 16th October, 2012 Télécharger le PDF
Cour de cassation chambre civile 3 Audience publique du 19 septembre 2012 N° de pourvoi: 11-15460 Télécharger le PDF
Investment Protection Treaties ratified by France, sometimes useful for their Wealth Tax (ISF) advantages Télécharger le PDF
"Commissioner Prodi's statement of the position of Jersey within the Union and partly within the Communities of 9th December, 2002." Télécharger le PDF
Savings Directive mandate by Council to Commission re Non-EU but European States and Territories Télécharger le PDF
The constitutional legislation between the Crown Appendages / Dependencies - Bailiwicks of Guernsey, of Jersey, and the Isle of Man- and the European Union. Télécharger le PDF
The United Kingdom Bill of Rights 1689: a Constitutional Act with fiscal consequences ... Télécharger le PDF
Are the French introducing personal taxation by reference to nationality, rather than by reference to residence? The Andorran question. Télécharger le PDF
A Common Law Trust or not at all a Common Law Trust? Akers and others and SICL v Samba Télécharger le PDF
The Cousin Report of 2013 on the constitutional status of Guernsey Jersey and the other Channel Islands, a Comedy of foreign errors. Télécharger le PDF
French exemptions where one spouse is non-resident - e.g. working in the Channel Islands Télécharger le PDF
The EIU Succesion regulation and its applications to residnets and for want of a better term "nationals" of the Crown Dependencies Télécharger le PDF
Closest Connections The Crown Dependencies, the British Islands and the United Kingdom in relation to the European Succession Regulation 650/2012. Télécharger le PDF
EU study on the international law of succession - critique of EU Europe's deployment of UK Report Télécharger le PDF
Response to Pascal Chassaing's paper in Defrenois: Droit Européen des Successions Internationales - Le Règlement du 4 juillet, 2012 à la page 37 Télécharger le PDF
How to sue the French state and its administration for breach of EU law on social security contributions Télécharger le PDF
Is "God Mode" to be tolerated ? The current debate as to the scope of renvoi within the EU Succession Regulation : Regulation 650/2012 Télécharger le PDF
French and Spanish susfructs and in rem dismemberments: HMRC Trusts and Estates now entrammelled in its own Newsletters? Télécharger le PDF
Le Trust of Land anglais n'est pas sujette à la réqualifcation de l'article 792-0 bis I 1 CGI et demeure immeuble Télécharger le PDF
Usufructos, Rights in rem in immovables and how the CJEU has clarified the issue under the Brussels Regulations and, en passant, buried HMRC's 2015 Newsletter in concrete. Télécharger le PDF
The Case of Dreyfus v CIR 1929 TC XIV 560: the English authority on how to analyse a foreign entity Télécharger le PDF
Décret n o 2016-567 du 10 mai 2016 relatif au registre public des trusts NOR : FCPE1414439D (1) Télécharger le PDF
Dreyfus v. The Commissioners of Inland Revenue Tax Cases Vol XIV (1928-1929) p. 560 Télécharger le PDF
The United Kingdom Report on its Succession Law to the Deutsches Notarinstitut in view of the proposal for an EU Succession Regulation Télécharger le PDF
Standing Committee A minutes of 24th June 1980 on Clause 84 Finance (n°2) Bill 980 Télécharger le PDF
Akers v. Samba [2017] UKSC 6 : Offshore "nominee" trusts in non equity jurisdictions and UK Insolvency Télécharger le PDF
The use of the Spousal exemption to free a trust from the perverse effects of article 792-0 bis CGI? Télécharger le PDF
The effect on trustees and corporate administrators of the replacement of the French Impôt de solidarité sur la fortune ("ISF") by l'Impôt sur la fortune immobilière ("IFI") Télécharger le PDF
The recent High Court decision in Pugachev states that there is no such thing really as a sham trust : here's why... Télécharger le PDF
Text of article 31 Loi de Finances 2018 creating Impôt sur la fortune immobilière (IFI) and abolishing ISF Télécharger le PDF
The recognition of British legal structures post-Brexit: the unresolved siège réel / siège social dichotomy will come to the forefront Télécharger le PDF
Prélèvements sociaux for French non-residents: Articles L136.1 CSS and 164A, 164B and 165 bis CGI Télécharger le PDF
1st Draft proposed by EU Commission to 27 EU States of United Kingdom Withdrawal Treaty. Télécharger le PDF
OECD and CRS: the false concept of a settlor's "beneficial interest". Can a sham trust exist? No, only the documentation may be a sham, see the case of Pugachev. Télécharger le PDF
Press Statement by Jersey's Attorney General on success in Supreme Court's judgment in Routier v HMRC Télécharger le PDF
EU Council Decision EUCO XT 20013/19 of 10th April, published 11th April Delaying Brexit Withdrawal day Télécharger le PDF
Overseas Chambers outline Direct Access Instructions: only binding if signed or incorporated by reference into a note of fees issued out of Overseas Chambers Télécharger le PDF
David Kershaw: Revolutionary Amnesia and the Delegated Nature of Prerogative Power. Télécharger le PDF
Usufruits et la position doctrinale de HMRC sur leur imposition comme "trusts" ou "settlements " Télécharger le PDF
The future impact of the United Kingdom's Internal Market Bill on Jersey and the other Crown Dependencies Télécharger le PDF
The French Government's projet de loi pour le réconfort des principes Républicains: article 13 - a flagrant breach of the European Succession Regulation? Yes... Télécharger le PDF
French Tax and Reporting Obligations Relating to Trusts on their 10th anniversary (1) Télécharger le PDF
The French administration releases its revised doctrine on event and annual Trust declarations. Télécharger le PDF
Rumours of the demise of the French taxe d’habitation appear, for the moment, to be greatly exaggerated Télécharger le PDF