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 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
France: The difficulty of applying anti-avoidance rules to trusts By Nicolas Duboille October 30 2020
Conseil d’Etat rules on French anti-avoidance rules related to low-tax jurisdictions By Nicolas Duboille August 31 2020
