Jules Bourboulon

Jules Bourboulon

McDermott Will & Emery

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Latest Publications


Focus on Tax Controversy - Summer 2015

The French 3 Percent Distribution Tax: Claiming a Refund - Since December 2012, French companies have been liable for a 3 percent tax on distributions to their shareholders (3 Percent Tax), but practitioners have widely...more

7/15/2015 - Corporate Taxes Dividends Double Taxation EU France Germany HMRC Income Taxes Italy Multinationals Mutual Agreement Procedure Required Documentation Subsidiaries Tax Avoidance Tax Credits Tax Penalties Tax Refunds Taxable Distributions TFEU Transfer Pricing UK

Focus on Tax Strategies & Developments - March 2015

In This Issue: - U.S. International Tax Policy: 10 Questions for 2015 - The New UK Diverted Profits Tax - France Implements Horizontal Tax Consolidation - China’s New General Anti-Avoidance Rules: An...more


French 3 Per Cent Tax on Distributions: French Subsidiaries of Foreign Companies Should Consider Claiming a Refund

Scope of The 3 Per Cent Tax - The 3 per cent tax is levied on dividend distributions and/or deemed dividend distributions by French companies, French permanent establishments and other French entities that are liable...more

6/11/2014 - EU Foreign Corporations Foreign Subsidiaries Subsidiaries Tax Refunds

France Tightens Disclosure Requirements for Large Companies, Particularly in Relation to Transfer Pricing

The Anti-Tax Evasion Act and the Finance Act 2014 have introduced an annual transfer pricing documentation filing obligation and new disclosure requirements for large companies....more

3/27/2014 - Disclosure Requirements EU Tax Evasion Transfer Pricing

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