Finally and further to more than nine months of negotiations, the United Kingdom and the European Union have reached on December 24th, 2020 an agreement regarding their relationships post-Brexit, entitled

The experience of more than a year of public authority support to companies in the context of the COVID-19 epidemic shows that it is not easy for companies to ensure

Overview To comply with tax withholding requirements, companies must register with the tax authorities and obtain an ID tax number (SIRET). In addition, non EU entities must appoint a tax

Announced yesterday by the French President and taking over from the Recovery Plan, the France 2030 Plan aims to allow France to regain its environmental, industrial, technological, health and cultural

The French tax authorities on 6 October 2021 published the long-awaited amended administrative guidelines on the exemption from dividend withholding tax for nonresident collective investment vehicles (CIVs). The new guidelines

France’s 2022 draft finance bill was released on 22 September 2021. Parliamentary discussions should begin on 11 October and are expected to be finalized by the end of December 2021

We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this third summary article we propose to analyze the

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

In the context of the current sanitary crisis, the second Amending Finance Act for 2020 has introduced a series of measures into French tax law, one of which allows landlords

Executive Decree No 21-145 of April 17th, 2021 setting out the list of activities of a strategic nature has been published in the Official Gazette No 30 of April 22nd,

Gianmarco Monsellato, EU Tax Public Policy Leader, made the welcome speech during an event co-organised by ACCA and Deloitte EU Policy Centre on « Tax as a force for good: