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
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
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
France: The difficulty of applying anti-avoidance rules to trusts Nicolas Duboille of Sumerson looks at the decision in the Clive-Worms case, which confirms that anti-avoidance rules targeting undistributed profits realised in low-tax jurisdictions are not easily applicable to trusts. By Nicolas Duboille October 30 2020
Conseil d’Etat rules on French anti-avoidance rules related to low-tax jurisdictions Nicolas Duboille of Sumerson analyses recent judicial rulings put forward concerning the application of the anti-avoidance rule in France. By Nicolas Duboille August 31 2020
