News & Analysis as of

France Value-Added Tax (VAT)

Jones Day

France Expanding Tax Permanent Establishment Definition, Overturning Previous Case Law

Jones Day on

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

Skadden, Arps, Slate, Meagher & Flom LLP

Responding to COVID Crisis, French Draft Budget Proposes Tax Cuts for Businesses

On September 29, 2020, the French government published the 2021 Finance Bill, against the backdrop of the COVID-19 crisis and an expected 10.2% reduction in GDP in 2020....more

White & Case LLP

COVID-19 Crisis - New French VAT measures

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The French tax authorities ("FTA") have formalized the implementation of several VAT measures to help companies deal with the COVID-19 pandemic....more

McDermott Will & Emery

Despite Appeals Win, Google Agrees To Eur 1B Settlement To Avoid Criminal Prosecution

McDermott Will & Emery on

The Paris Court of Appeal affirmed that Google Ireland does not have a French permanent establishment in a high-profile tax controversy over a double Irish arrangement. But with independent criminal proceedings for tax...more

Orrick, Herrington & Sutcliffe LLP

Google Ireland Limited does not have permanent establishment in France

The Paris administrative court ruled on July 12th, 2017, that Google Ireland Limited did not have to pay $1.3 billion in back taxes in France for the period 2005-2010. The Irish company Google Ireland Limited sells digital...more

Jones Day

French Tax Update - Prior Approval of Cross-Border Reorgs, Abusive Sale and Lease-Back Transaction, Official Guidelines on Foreign...

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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

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