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In the March 23rd, 2017 decision Amazon.com, Inc. v. Commissioner, T.C., No. 31197-12, 148 T.C. No. 8, the US Tax Court concluded that the United States tax authorities had an

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.

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,

Every year, the French Ministry of Higher Education, Research and Innovation (MESRI) publishes an R&D Tax Credit guide for educational purposes. This guide does not have any legal or regulatory

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,

Emmanuel Macron, President of the French Republic, intents to turn the actual wealth tax system into a “tax on real estate annuity” as stated. Real estate is indeed taking over an

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.