The management of intangible assets is challenged by transfer pricing controls: a question of legal ownership and economic ownership
If your company manufactures products sold on the French market, you should be concerned by one of the 20 extended producer responsability (EPR) sectors.
The annual transfer pricing return (form 2257-SD) must be submitted electronically within six months following the corporate income tax return filing deadline.
The Finance Act 2025 was adopted by Parliament on 6 February 2025 and enacted on 14 February 2025.
Management packages and employee shareholding
Impatriation bonus athletes
Transfer pricing litigation has not escaped the trend in recent years towards the penalisation of tax law.
The annual transfer pricing return (form 2257-SD) must be submitted electronically within six months following the corporate income tax return filing deadline.
Following the publication of the Finance Act for 2024 on 30 December, we outline below some of the more significant measures of interest to individual taxpayers in France.
3% Tax on French Real Estate Assets : any inaccuracy in the information provided on the form will result in the payment of the tax
Cross-border teleworking social security scheme new measures.
Public country by country declaration reporting
Two recent rulings dated from October 2020 have paved the way for claims seeking the full reimbursement of such.
