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.

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.