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France Archive

  • December 2018

    Tax directors slam French DST deadline as ‘impossible’

    December 14, 2018

    France says it will introduce its digital service tax (DST) in January 2019 after scrapping an earlier statement to wait till March 2019 for an EU-wide approach.

  • How tax departments deal with uncertainty

    December 12, 2018

    Tax directors explain how they are trying to manage the political and legislative uncertainty around the world that is constantly changing the way their teams have to operate.

  • AEOI – the world delivers on the new global standard

    December 12, 2018

    Monica Bhatia, head of the Global Forum Secretariat at the OECD, Radhanath Housden, head of the AEOI Unit at the Global Forum and Adrian Wardzynski, policy adviser at the Global Forum, highlight the steps governments are taking worldwide to share data, taking a giant leap from information on request to automatic exchange.

  • DAC 6 reporting requirements pose numerous compliance problems

    December 12, 2018

    The taxpayer challenges arising from the EU’s directive on mandatory disclosures for intermediaries (DAC 6) are seemingly countless, writes Christian Kaeser, global head of taxes at Siemens, and Mark Orlic and Arne Schnitger of PwC.

  • Digital tax ball ‘back in the OECD court’

    December 06, 2018

    Member states have killed off the EU’s digital services tax (DST) proposal, but companies fear this will make unilateral action more likely.

  • Global Tax 20 2018

    December 05, 2018

    International Tax Review’s Global Tax 20 highlights the most influential people, events and companies which have had an impact on the global tax landscape during the past year. Joe Stanley-Smith introduces the Global Tax 20.

  • Evolution and adaptation with Kering Group

    December 03, 2018

    Kering’s Group Tax Director Sophie Maddaloni explains how the group’s corporate structure has enabled it to transform from a timber and construction specialist, to a distribution business, to the luxury goods group it is today.

  • November 2018

    Facebook, Google and Kering Group questioned by EU MEPs

    November 30, 2018

    Facebook and Google emphasised the importance of international consensus on changes to the international tax system to tax the digital economy and the scope of value creation during an EU Parliament committee hearing.

  • EU Parliament calls for cum-ex schemes inquiry and tougher rules

    November 30, 2018

    The cum-ex and cum-cum schemes that defrauded EU financial hubs of billions of euros continue to exist in other forms across Europe. An investigations unit and stricter laws could be introduced to tackle the fraud following a parliamentary vote.

  • Countries disagree on advantages of MLI ‘synthesised texts’

    November 23, 2018

    Jurisdictions are beginning to create ‘synthesised texts’ to help taxpayers understand how the OECD’s multilateral instrument (MLI) interacts with bilateral double tax treaties, but some believe they do not offer the legal clarity taxpayers seek and risk future disputes.

  • October 2018

    Market insight: Merging two tax departments

    October 25, 2018

    Bryan Cave Leighton Paisner’s Global Head of Tax Elizabeth Bradley and US Tax Partner Philip Wright tell International Tax Review about how they merged the two old firms’ tax teams strategically by finding a compatible culture and work policy.

  • Survey: Do you know the best tax transactional and tax advisory firms?

    October 23, 2018

    Companies can vote now for the best tax firms for transactional and advisory services. We only take answers from clients because they alone can determine the true value of the advice they have received from a firm.

  • The tax competition debate part three: What would a regulatory framework look like?

    October 18, 2018

    Richard Murphy and Arthur Laffer exchange views on whether regulating tax competition could work, and how it would affect countries.

  • The tax competition debate part two: Is it possible to regulate?

    October 17, 2018

    Arthur Laffer and Richard Murphy debate whether it is possible – or desirable – to regulate tax competition between different jurisdictions.

  • The ITR European Tax Awards 2019: Submit now

    October 17, 2018

    Companies, firms and individuals can now enter for the International Tax Review European Tax Awards 2019.

  • Tax planning amid political instabilities and tax grabs

    October 15, 2018

    There has been a seismic shift in global politics in recent years, affecting trade and investment and altering the tax landscape. Anjana Haines reviews the tax prospects in this new era with International Tax Review’s Leading Women in Tax.

  • UK tax laws after Brexit

    October 15, 2018

    Angela Lang-Horgan analyses how the UK's tax laws will be affected by its impending exit from the EU.

  • Tax authorities going digital is not helping corporations to comply

    October 05, 2018

    Tax administrations need to harmonise their tax filing and data requirements to give taxpayers a better chance of complying, say in-house practitioners and tech aficionados.

  • CCCTB proposals still stuck as ministers fail to agree on framework

    October 03, 2018

    The European Union’s Common Consolidated Corporate Tax Base (CCCTB) plan is unlikely to happen, according to some MEPs speaking to International Tax Review.

  • September 2018

    State aid not a focus for companies any more

    September 21, 2018

    More than three quarters of attendees at International Tax Review’s Global Transfer Pricing Forum say that EU state aid matters are no longer a focus for them.

  • Orrick expands Paris team

    September 11, 2018

    Orrick has appointed Laurent Olléon as a partner in its Paris tax team. He is the third member of the Conseil d’Etat to join the French firm.

  • IFA hears talk of crisis in international tax

    September 05, 2018

    The annual OECD update at the IFA congress was going so well. Then, the chairman mentioned ‘crisis’.

  • IFA seminar considers supplementary nexus as possible solution to digital taxation

    September 04, 2018

    Sophie Chatel, head of the OECD’s tax treaties unit, Liz Chien, vice-president of global tax for Ripple Labs, and Conrad Turley, of KPMG, set out their arguments for the right way to tax digital businesses.

  • August 2018

    The UK’s no-deal Brexit VAT plan could be good for importers

    August 24, 2018

    Proposals for ‘postponed accounting’ to limit cashflow impact in the UK’s guidance on a no-deal Brexit are of some comfort to businesses operating cross-border.

  • The importance of working together

    August 24, 2018

    International Tax Review’s Leading Women in Tax Forum in London shone a spotlight on how building inclusive teams, empowering others and using your network can create an environment where everyone can thrive. Anjana Haines shares some highlights from the day’s discussions.

  • TP: Employees trigger value creation within MNEs

    August 24, 2018

    Gautier Ciresa, transfer pricing manager at Technicolor, explains why employees are the true indicator of value creation within MNEs and how to determine their impact in a transfer pricing analysis.

  • The new tax function: Building a culture of no surprises

    August 24, 2018

    In-house tax functions are becoming more proactive in how they deal with tax and transfer pricing risks. Anjana Haines collects the view of tax directors on establishing a culture of no surprises.

  • Taxation of the digital economy – is it even worth it?

    August 24, 2018

    I don’t know if it is because of my age, or not using social media much, or because I have spent more than 30 years advising companies that actually manufacture physical goods and sell them to customers, but I don’t really understand the current enthusiasm on the part of the OECD, the EU and governments to investigate ways to change the taxation of the ‘digitalised’ economy.

  • Retailer omnichannel strategy and transfer pricing – a new and moving target

    August 23, 2018

    Competition in the consumer goods sector has always been intense and once-traditional retailers are now using an omnichannel strategy in an attempt to keep up with consumer-packaged-goods companies and online superstores like Amazon or Zalando. What is omnichannel retailing?

  • Fight fire with fire: Evolving digital taxation laws require multinationals to innovate breakthrough technology

    August 14, 2018

    From EU aggressive proposals to the Wayfair judgment to taxing ‘big data’, a global shift in digital taxation is underway.

  • UK corporate tax returns set to take a hit from Brexit

    August 13, 2018

    The UK runs the risk of losing out on corporate tax revenue if Brexit means the loss of passporting rights and major banks decide to leave. This could become the impetus to raise taxes across the economy.

  • Fieldfisher hires Jean-Luc Dascotte in Luxembourg

    August 03, 2018

    Luxembourg-based tax specialist Jean-Luc Dascotte has left Tiberghien to join Fieldfisher as a tax partner.

  • July 2018

    A no-deal Brexit looks increasingly likely

    July 27, 2018

    The EU has rejected the UK government’s latest customs proposal and now both sides are ramping up their preparations for a no-deal Brexit. Companies need to be prepared for anything.

  • Carbon taxation revenue rose by 50% in 2017 – or did it?

    July 12, 2018

    Global revenue from carbon pricing rose by 50% in 2017 compared to 2016, says a new report from the World Bank. While companies can expect green taxes to keep rising, this statistic doesn’t quite tell the whole story.

  • European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle

    July 12, 2018

    Taxpayers will be able to argue more effectively against transfer pricing readjustments following a key ruling on the arm’s-length principle in the Hornbach-Baumarkt case.

  • European Tax Awards 2018: Winners announced

    July 12, 2018

    Europe’s leading tax firms dominated this year’s European Tax Awards through innovation and outstanding tax controversy management.

  • One in 10 multinationals to restructure ‘soon’ due to BEPS and ATAD

    July 06, 2018

    The BEPS Project and the EU Anti-Tax Avoidance Directive (ATAD) are forcing some companies into restructuring, according to a new survey. But many are still waiting for more clarity before they decide their next move.

  • June 2018

    EC’s state aid decision in Engie takes aim at hybrid loans

    June 29, 2018

    The state aid decision opens the door for the European Commission (EC) to set a precedent on several points of law, including hybrid loans between EU and non-EU group companies.

  • Germany and France forge EU corporate tax pact

    June 22, 2018

    Germany and France have agreed to move the European Union towards a common consolidated corporate tax base (CCCTB), which would transform tax in the bloc. But the measure is not popular everywhere in the EU.

  • Dentons hires new senior counsel

    June 13, 2018

    Dentons has hired Siamak Mostafavi as a senior counsel in its Paris office.

  • STCPartners rebrands as Andersen Tax & Legal

    June 12, 2018

    STCPartners has taken on the Andersen brand as part of its full membership of the global association. The French firm joined Andersen Global more than four years ago.

  • May 2018

    Companies see no gain in splitting Big 4 tax and audit functions

    May 10, 2018

    UK proposals to separate tax and audit functions within the Big 4 accounting firms will not make a difference to the market or the way businesses choose their advisers, a tax director at a major fintech company has told International Tax Review.

  • Germany’s new finance minister distances himself from EU digital turnover tax

    May 02, 2018

    Germany’s new finance minister seems to have arced in terms of his political progression, starting out as a left-leaning gymnast in the 1980s and evolving into a mainstream politician whose views largely mirror those of his predecessor, Wolfgang Schaeuble.

  • April 2018

    Q&A: Ex-Microsoft tax adviser Mike Bernard on data and the digital economy

    April 30, 2018

    Mike Bernard, former Microsoft tax counsel, talks to ITR about his experience at Microsoft, how the tax department functioned, and how he will help MNEs use data to be audit-ready in his new role at Vertex.

  • Plenty on planners’ plates: Tax Planning Survey 2018

    April 30, 2018

    The US Tax Cuts and Jobs Act and other countries’ responses to it, the BEPS project, various exchange of information agreements, incoming tax treaty changes and national elections are just a few of the obstacles ensuring that tax professionals have plenty of planning on their plates in 2018.

  • Digital issues and EU VAT reform take centre stage at ITR’s Indirect Tax Forum

    April 30, 2018

    The OECD’s David O’Sullivan opened ITR’s Indirect Tax Forum by talking about the role which web companies can play in collecting VAT and GST. Subscribers and delegates can download his presentation – and those of other speakers, including the EU’s Maria Teresea Fábregas – here.

  • New circular on German treaty shopping rules following ECJ dispute

    April 27, 2018

    Following the ECJ ruling in the Deister Holding and Juhler Holding joined cases, the German financial authorities have published a circular invalidating a section of the German Income Tax Act effective from 2007-2011, and softening the provisions applicable today.

  • Taxing the digital economy: EU Commission Directive proposal for a significant digital presence tax

    April 23, 2018

    The EU Commission’s proposal for a 'significant digital presence' tax is a bold attempt to ring-fence the digital economy, despite the views of some OECD members that this approach is inappropriate.

  • UK strikes VAT fraud deal with Amazon and eBay

    April 20, 2018

    HMRC is poised to sign an industry-wide agreement with marketplaces such as Amazon and eBay to create a disclosure scheme for VAT evasion. The deal is expected to come out on April 24, and it will give the UK tax authority access to huge amounts of transaction data with overseas sellers.

  • Blockchain – $62 billion VAT fraud buster or just another tech bubble?

    April 05, 2018

    Should we ignore the bitcoin speculative bubble and hacking scare stories as the fireflies before the technological storm? Could blockchain solve the EU’s €50 billion ($62 billion) VAT fraud menace, and revolutionise tax reporting?

  • March 2018

    Villemot, Barthès & Associés joins WTS Global

    March 27, 2018

    French boutique law firm, Villemot, Barthès & Associés (VB&A), has joined WTS Global as a member firm, expanding the international tax network’s presence in France. At the same time Jean-Laurent Anglade is joining as a partner in the corporate tax advisory practice at WTS France.

  • European Tax Awards 2018 – Shortlist

    March 26, 2018

    The nominees have been revealed for International Tax Review and TP Week’s European Tax Awards.

  • The Brockman brief: EU27-Trends to watch

    March 21, 2018

    As the United Kingdom hastily prepares for its planned exit from the EU, thereby leaving EU27 Member States (EU27), interesting trends are starting to develop for this change.

  • ITR Women in Tax Forum: Celebrating excellence

    March 21, 2018

    International Tax Review hosted its first Women in Tax Forum in New York on March 1. The event kick-started a month of celebrating the brilliant female minds in the sector, their take on some of the hottest tax matters, and insight into their leadership skills and how to be the best.

  • Embracing tax technology: The full perspective

    March 21, 2018

    Geoff Peck, executive officer and chief taxologist at PawPaw Taxology, dives deeper into how tax leaders can approach tax technology with better clarity and assurance than they do today.

  • Global digital VAT/GST implementations: key questions

    March 21, 2018

    Businesses love certainty. It allows them to plan and act on short, medium, and long-term strategies. The unexpected brings operational complexities they do not need. Recently, as taxation of the digital economy gathers pace it is a case of ‘expect the unexpected’ for digital businesses operating globally. Taxamo’s Iman Deschâtres and JP McCarthy explore the topic.

  • Nominate the best tax controversy, indirect and female tax advisers for ITR's leaders guides

    March 19, 2018

    ITR's research team has begun work on the Tax Controversy Leaders guide, Indirect Tax Leaders guide and Women in Tax Leaders guide. This is your chance to nominate the individuals who offer the best tax advice.

  • Valoris Avocats appoints Laurence Berrutto as counsel in Lyon

    March 16, 2018

    Customs and VAT specialist Laurence Berrutto has left EY to join the French law firm Valoris Avocats as counsel in Lyon on March 1.

  • EU Commission and EU Parliament: Taxation of the digital economy

    March 07, 2018

    There is growing evidence that the EU Commission will publish two proposals on the taxation of the digital economy and digital business models on March 21 2018.

  • New anti-avoidance and information sharing measures in Canadian budget

    March 02, 2018

    Canada’s new budget bears little reaction to the US tax reform, but multinational companies should brace for some newly announced anti-avoidance rules and impending international information exchange.

  • February 2018

    Valoris Avocats opens new office in Paris

    February 28, 2018

    Valoris Avocats has expanded its operations with a new office in Paris.

  • Berwin Leighton Paisner and Bryan Cave to merge in April

    February 27, 2018

    US firm Bryan Cave and UK law firm Berwin Leighton Paisner are to merge after the tie up was approved in a vote by partners of both firms on February 26 2018.

  • The EU’s digital tax framework threatened by conflicting political agendas

    February 27, 2018

  • No room for doubt: the ‘race to the bottom’ is on

    February 27, 2018

    Judging by the speeches at the World Economic Forum in Davos, political and business leaders are concerned by the changing dynamics of international tax competition and there can be no doubt that the ‘race to the bottom’ is on.

  • Tax talent: The world's best transactional firms 2018

    February 27, 2018

    Despite global M&A volume exceeding $3 trillion for the fourth consecutive year, there can be no doubt that uncertainty has affected the transactional market during the past year, and will continue to do so in 2018, but this isn’t to say that all of its effects will be negative.

  • Could lower tax demands be the answer to cutting disputes?

    February 27, 2018

    Litigation between taxpayers and authorities is growing worldwide, but a successful outcome is never easy for any party involved in a conflict. Anjana Haines investigates why tax disputes are rising and how to potentially ease the burden.

  • DLA Piper hires three partners

    February 23, 2018

    DLA Piper has appointed Sylvie Vansteenkiste, Raphaël Béra and Fanny Combourieu as partners at its Paris-based tax team. The three tax professionals have joined the team alongside four associates and one of counsel.

  • January 2018

    Q&A: EC’s Stephen Quest talks about the EU’s digital tax future

    January 30, 2018

    The European Commission’s Director General for Taxation and Customs Union tells International Tax Review about how the European Commission is pushing ahead with its plans for a digital tax framework, how it will work with OECD initiatives, and the emerging industries and technologies making their mark.

  • 2018: The busiest tax year yet

    January 30, 2018

    The work of corporate tax departments over the next 12 months will be dominated by large international changes such as the BEPS project, US tax reform and shifting attitudes toward taxation of the digital economy. Joe Stanley-Smith explores what companies can do to stay ahead of the curve.

  • Towards taxation of robots or their use?

    January 30, 2018

    The development of artificial intelligence (AI) and, in particular, of robots is an issue of global significance. Xavier Oberson, professor at the University of Geneva and a specialist in this area examines the societal change towards the use of robots and how to tax them.

  • Final week to enter for the European Tax Awards

    January 23, 2018

    The deadline to submit for the European Tax Awards is fast approaching. Companies, firms and individuals working in jurisdictions across Europe should enter now.

  • Bredin Prat appoints partner

    January 15, 2018

    Bredin Prat has appointed Anne Robert to partner at its Paris based tax group. This was as part of a series of appointments throughout the firm’s divisions, including three partners and one counsel.

  • Outstanding tax disputes rise, says OECD study

    January 05, 2018

    The number of tax treaty disputes increased for more than 65 jurisdictions in 2016, according to the OECD’s peer review. This may offer insights into how well the world is adjusting to the changes posed by BEPS Action 14.

  • Will US tax reform spark a new ‘race to the bottom’?

    January 02, 2018

    The US’s long-awaited tax reform has brought the country’s corporate tax rate down to 21% - below 2017’s OECD average rate of around 25%. Will this spark a new wave of tax competition?

International Correspondents