This White Paper highlights some of the principal annual or quarterly reporting requirements for employee stock plans that multinational companies most commonly encounter when offering these programs to their employees in...more
This White Paper highlights some of the principal annual or quarterly reporting requirements for employee stock plans that multinational companies most commonly encounter when offering these programs to their employees in...more
A draft European Union ("EU") Directive tackling the use of shell entities for tax purposes is currently being negotiated, with potential corrective measures to be considered. ...more
The Situation: In December 2020, the French administrative supreme court issued a major decision expanding the permanent establishment ("PE") concept and criteria for both French corporate income tax ("CIT") and value-added...more
The Situation: The Office of the United States Trade Representative ("USTR") determined that France's digital services tax ("DST") unreasonably burdens or restricts U.S. commerce, particularly U.S. technology...more
12/13/2019
/ Comment Period ,
Digital Services ,
Digital Taxes ,
France ,
Government Investigations ,
International Trade Commission (ITC) ,
Public Comment ,
Public Hearing ,
Section 301 ,
Tariffs ,
Trade Relations ,
US Trade Policies ,
USTR
On July 11, 2019, the French Parliament adopted the bill creating a tax on digital services, applicable as from January 1, 2019.
Failed International Attempts -
The desire to adjust tax policy in the digital age is not...more
7/22/2019
/ Advertising ,
Amazon ,
Apple ,
China ,
Digital Services ,
E-Commerce ,
Facebook ,
France ,
Google ,
Imports ,
International Tax Issues ,
OECD ,
Tariffs ,
Tax Rates ,
USTR
The Situation: The first draft of the French government's finance bill for 2019 contains several significant amendments likely to affect key French tax regimes, as well as past and current transactions.
The Development:...more
The Situation: On March 20, 2018, the governments of France and Luxembourg signed a new double tax treaty that will replace the current tax treaty dated April 1, 1958 (as amended through 2014).
The Result: The most...more
The present French Tax Update provides an overview of several significant publications issued between the end of 2016 and the first months of 2017...more