On 7 June 2019, the amended Capital Requirements Directive (CRD V) and Capital Requirements Regulation (CRR II) were published in the Official Journal of the European Union. The legislation will
Tax domicile in France of French major companies’ corporate executives
The French draft Finance Bill for 2020, submitted on Friday 27 September to the French Council of Ministers, confirms the government’s wish to tax the executives of companies in France.
European Union Prospectus Regulation for non EU issuers
Don’t forget… The European Union Prospectus Regulation 2017/1129 (EUPR) came into effect on 21 July 2019. You can refer to our previous briefing on this here. What’s changed? Under Article
French social surtaxes: refund claim opportunities
The General Context: individuals who are under social security in Switzerland, the EU or the EEA are not liable to “CSG “or “CRDS” tax on investment income Since the 2012
US and French Authorities reach agreement on creditability of French CSG and CRDS taxes
What is the Update? US and French Authorities reach agreement on creditability of French CSG and CRDS taxes. Background: The United States generally allows a taxpayer to claim a foreign
Posted workers into France: new provisions, however insufficient! (Decree and Circular of 4th June 2019)
The decree and the order published on 5th June 2019 (further to the “Avenir Professionnel” act) in relation to posted workers has modified some formalities and stat. the activities that
Signifiant changes to french trust reporting obligations
In 2019, significant changes occurred regarding French trust reporting obligations. By way of update, a decree of application regarding the scope of French trust reporting has been published on June
French Equity Savings Plan (PEA) & Brexit – Which impact on funds invested in British securities?
The 6 February 2019 French government Regulation on measures to prepare for the Brexit with regard to financial products mitigated the consequences of a withdrawal without agreement on the eligibility
Brexit: France is preparing for no-deal for British nationals
France is preparing for hard Brexit by putting into place a regulatory framework for immigration. With just a few weeks left before the decided exit date of 29th March for United
Brexit: Deal or No Deal? A Snapshot of the immigration implications
On the 14th November 2018, Theresa May announced the details of the draft EU Withdrawal Agreement in the UK Parliament. She is facing strong challenges as she seeks to get