International double taxation: behind the scenes of a discreet but decisive reversal
In a recent decision, the French tax judge has secured cross-border transfers by recognising the right to full refund of foreign tax.
In a recent decision, the French tax judge has secured cross-border transfers by recognising the right to full refund of foreign tax.
The new Finance Act contains several measures affecting taxation of individuals.
Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be to tax «premium» taxpayers.
The dismemberment of real estate ownership remains a relevant and optimal way of transferring assets.
A precautionary measure to effectively reduce tax costs in a Franco-Swiss context.
The fact that a company or its shareholders are located outside France sometimes makes people forget that French tax law imposes duties on gratuitous transfers in many cases, even though the deceased (or donor) is domiciled abroad. The surprise will be bitter for the heirs of an unprepared succession.