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 law. 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
