Latest publications

French debt and taxation: what can we expect?
After the surprise slippage in France's public deficit in 2023 (5.5% rather than the expected 4.9%), the debate on public finances is gaining momentum.

Switzerland and the United Kingdom have signed a mutual recognition agreement
Access to the UK financial market by Swiss providers under the Berne Financial Services Agreement: what does the future hold?

Signing a «Dutreil» pact before transferring a company
A precautionary measure to effectively reduce tax costs in a Franco-Swiss context.

France further reinforces its anti-abuse tax arsenal
The French Finance Act for 2024 has introduced a number of new measures, particularly in the area of international taxation. It has further reinforced an already particularly repressive anti-abuse provision.

Red card in case of dormant cash
The Paris Court of Appeal closes the door on eligibility for the ‘Dutreil’ scheme.

AMLA and criminal liability of companies in cases of money laundering
Since its introduction into Swiss law on 1 October 2003, corporate criminal liability has given rise to little published case law, making its application uncertain.

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.