France: Supreme Court clarifies company residence relating to DTT benefits The French Administrative Supreme Court issued a judgment in February that clarifies the assessment of company residence for access to double tax treaty (DTT) benefits, as Nicolas Duboille and Clément Riccio of Sumers... By Clément Riccio & Nicolas Duboille April 07 2022
The legal uncertainty surrounding management packages in France and prospective solutions By Hugo Levit & Nicolas Duboille March 03 2022
France: Taxation of real estate capital gains and the questionable outcome of the Frenc... By Hugo Levit & Nicolas Duboille September 30 2021
France: Special expatriate tax regime – a breath of fiscal oxygen under control By Alexia Dal Ponte & Nicolas Duboille March 18 2021
Conseil d’Etat recharacterises the existence of a PE in the digital economy By Hugo Levit & Nicolas Duboille February 02 2021
France: Twin cases reduce the scope of taxing capital gains on sale of French shares By Alexia Dal Ponte & Nicolas Duboille January 25 2021
Conseil d’Etat rules on French anti-avoidance rules related to low-tax jurisdictions By Nicolas Duboille August 31 2020
France: The difficulty of applying anti-avoidance rules to trusts By Nicolas Duboille October 30 2020