Legal news

A convention between FRANCE and the UNITED KINGDOM for the avoidance of double taxation and the prevention of fiscal evasion and avoidance with respect to taxes on income and capital gains, together with a protocol, was signed in London on June 19, 2008. The agreement of June 19, 2008, replaced the agreement of May 22, […]

International succession is a thorny issue. Many questions are raised concerning the settlement of international succession and the necessary procedures. What is the applicable law? The law of the country of which the deceased was a national? The law of the country where the deceased’s assets are located? The law of the country where the […]

An illustration of the different tax effects based on the same legal basis of the elimination of the double taxation : different tax effects according to the taxable person residence Tax treaties are international treaties designed to prevent taxpayers – companies or individuals – from being taxed twice on the same income by two different […]

As the festive season approaches, companies may wish to give gifts to their most important customers. These gifts are subject to specific tax rules. The end of the year can be an opportunity to give a gift to your major customers to thank them for the trust they place in you and to consolidate the […]

The French Pinel law is one of several laws designed to encourage rental investment and support real estate construction. In the French political landscape, it’s common practice to offer tax breaks to boost the construction of new homes in FRANCE. The Pinel scheme was presented on August 31, 2014. The law officially came into force […]

The French Supreme Court (“Court de Cassation”) affirms that there are two types of loss of opportunity. There is the infirm loss of opportunity, which is reparable, and the hypothetical loss of opportunity, which is not reparable. The notion of loss of opportunity is rather complex, as it is ambiguous. It can refer to both […]