France: Special expatriate tax regime – a breath of fiscal oxygen under control Nicolas Duboille and Alexia Dal Ponte of Sumerson examine the French special expatriate tax regime enshrined in Article 155B of the French Tax Code, in the light of recent case... By Nicolas Duboille & Alexia Dal Ponte March 18 2021
France: Twin cases reduce the scope of taxing capital gains on sale of French shares Nicolas Duboille and Alexia Dal Ponte of Sumerson analyse recent case law concerning the application of the French capital gain tax applicable to non-resident entities on the transfer of a... By Nicolas Duboille & Alexia Dal Ponte January 25 2021
