Action 1 On March 16th, the OECD published an interim report on the digitalization of the economy. The report is mainly an inventory of the situation, without any concrete proposal

New free shares acquisition gain regime (so-called “Macron II” regime) The free shares tax and social regime has been modified by the 2018 Finance Tax Act (adopted on December 30th,

The Supreme Court recalls the solution held by the CJEU in the EDM case (April 29, 2004; aff.C-77/01) according to which the annual grant by a holding company of remunerated

On 21 December 2017, the French parliament adopted the second amended finance bill for 2017 and the finance bill for 2018. These finance laws—the first of President Macron—are intended to

Lapeyre, Wolters Kluwer, Xerox, … The last two years have been marked by a new type of dispute, characterized by the incursion of the civil judge in the determination of

Taking over a distressed French business in the courts is a known (1985) and specific technique that has many advantages. This is known as a transfer of assets plan (“plan

The Supreme Court recalls the solution held by the CJEU in the EDM case (April 29, 2004; aff.C-77/01) according to which the annual grant by a holding company of remunerated

Pursuant to the 2017 Finance Act, a monthly income tax withholding system for tax residents was adopted on December 20, 2016 and was due to apply as from January 1st, 2018.