Latest publications
New developments in data protection
Today, data collection is a key development tool for businesses but it is also a source of great concern for individuals.
Echange international de renseignements fiscaux : mieux vaut agir tard que jamais
Bien que les contribuables mis en cause résident souvent à l'étranger, le droit suisse leur confère la possibilité de participer aux procédures en Suisse.
The « Dutreil » pact in an international context: a precautionary measure to effectively reduce the French tax cost of a company transfer
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.
Building on dismembered land: a transfer still spared by Bercy
The dismemberment of real estate ownership remains a relevant and optimal way of transferring assets.
Recent developments on retrocessions in the advisory mandate
The Swiss Supreme Court and FINMA have issued new clarifications on retrocessions in advisory mandates and execution-only relationships.
France's budget for 2025: it's going to be sporting!
With no majority in the National Assembly, a budget deficit and abysmal debt, the preparing and voting of the Finance Bill for 2025 is going to be quite an obstacle course.