Effective Mutual Agreement Procedures

Tax Alert

OECD effective mutual agreement manual procedures

Pascal Luquet
Mickaël Duquenne
| 3 min read |

Impatriate tax regime

Tax Alert

Impartiate Tax Regime, determination applicable remuneration professional soccer player

| 4 min read |

Trusts and French real estate wealth tax

Tax Alert

Trusts France real estate wealth tax

| 5 min read |

The management of intangible assets

Tax Alert

The management of intangible assets is challenged by transfer pricing controls: a question of legal ownership and economic ownership

Pascal Luquet
Mickaël Duquenne
Natalia Moya Fernández
| 7 min read |

Eco-contributions: all your obligations!

Tax Alert

If your company manufactures products sold on the French market, you should be concerned by one of the 20 extended producer responsability (EPR) sectors.

1 min read |

Annual transfer pricing declaration

Tax alert

The annual transfer pricing return (form 2257-SD) must be submitted electronically within six months following the corporate income tax return filing deadline.

Pascal Luquet
Mickaël Duquenne
| 3 min read |

Finance Bill for 2025

Tax Alert

The French Finance Bill 2025-127 dated February 14, 2025 ("FB25") has been published in the French Official Journal (JORF), following validation by the Constitutional Council.

Stéphany Brévost
Thibaut Grange
| 9 min read |

Finance act 2025

Tax Alert

The Finance Act 2025 was adopted by Parliament on 6 February 2025 and enacted on 14 February 2025.

| 10 min read |

Management packages and employee shareholding

Tax Alert

Management packages and employee shareholding

Anne Frede
Guillaume Richard
| 7 min read |

Pillar 2: Reporting obligations in France defined at last!

Tax alert

Decree 2024-1126 of 4 December 2024 sets out the reporting obligations for constituent entities established in France, and details the content of the different declarations to be made by companies subject to the Pillar 2 legislation.

Stéphany Brévost
Michelle Sauphanor
| 2 min read |

French draft Finance Bill for 2025 at a glimpse

Tax alert

The French draft Finance Bill for 2025 ("DFB25") was unveiled on 10 October 2024.

Stéphany Brévost
Thibaut Grange
| 3 min read |
| 5 min read |