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Given the upcoming presidential French elections, we have listed major tax and economic policy measures that could have an impact on businesses. Emmanuel Macron’s proposals Macron’s plan to cut corporate

The French social security financing law for 2017 has created a new requirement for the posted workers. The new article L114-15-1 of the French social security code increases employers’ obligations

This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. Since the 2016 Amending Finance Law,

French R&D Tax Credit (RTC) eligible development activities can be identified at different architectural levels in a complex system. Performing a complexity and eligibility analysis on the different architectural levels

Administrative Supreme Court Decision, June 14, 2017 For accounting periods ending on or after 31 December 2012, the 12% portion of fees and charges is assessed on the gross amount

The “Sapin II” law, dated December 9, 2016, modified two important provisions of the French Commercial Code relating to commercial relationships. Prior to the implementation of the “Sapin II” law,

In a case dated 18 April 2017, the Administrative Court of Appeal of Paris reminded that, for the purposes of the annual tax on offices, commercial and storage premises provided

For a millennium, Europe experienced a chaotic transition from the Roman Empire order to the one of nation states that emerged during the Renaissance. During this period of time, the