France: Taxation of real estate capital gains and the questionable outcome of the Frenc... Nicolas Duboille and Hugo Levit of Sumerson examine the taxation of real estate capital gains in France by non-residents and consider a case when the seller is a Delaware corporation. By Nicolas Duboille & Hugo Levit September 30 2021
Conseil d’Etat recharacterises the existence of a PE in the digital economy Nicolas Duboille and Hugo Levit of Sumerson analyse why the judges overturned the decision of the Paris Administrative Court of Appeal and ruled in favour of a broad interpretation of... By Nicolas Duboille & Hugo Levit February 02 2021
