28 April 2015

Exceptional tax deduction to support industrial investment

On April 16, 2015, the French Senate approved a measure designed to support investment made by businesses to speed up the modernization of their productive assets. This is a one-year exceptional measure that offers businesses the possibility to benefit from an additional “bonus” depreciation of 40%. In other words, it allows certain equipment to be […]

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25 February 2015

The CICE tax credit may henceforth be offset against corporate income tax installments

Following a recent change in the administrative doctrine governing the use of the Competitiveness and Employment Tax Credit (Crédit d’Impôt pour la Compétitivité et l’Emploi), such tax credit may henceforth be offset against corporate income tax installments. The Competitiveness and Employment Tax Credit or (the “CICE tax credit”) provided for under Article 244 quater C […]

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28 January 2015

Main provisions of the 2015 Finance Bill that impact businesses

Like every year, the Finance Bill supplements existing tax rules and/or create new tax schemes.  For 2015, the main tax provisions relating to businesses concern primarily horizontal tax consolidation schemes, the reverse charge mechanism regarding VAT due on imports, the single 19% tax rate on real estate capital gains earned by non-residents, the repeal of […]

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28 January 2015

The future of social levies on income derived from French real estate assets held by non-residents: an EU law perspective

Since the adoption of the Second Amended Finance Bill for 2012 on August 16, 2012, natural persons who are not French tax residents are liable for the payment of social levies (contribution sociale généralisée – general social contribution – and contribution pour le remboursement de la dette sociale – social debt repayment contribution) on rental […]

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18 December 2014

Distribution channels and international taxation

Both the choice of sales mechanisms and the reorganization of commercial functions within a group can entail discussions with the French tax authorities when their implementation leads to the erosion of the tax base in France. Given the recent developments in French tax case law, a brief overview of the pitfalls to avoid can certainly […]

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