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27 Jul 2016

The proportional penalty of 5% for the absence of disclosure of foreign bank accounts is unconstitutional

By decision dated July 22, 2016 (Decision n° 2016-554 QPC), the French Constitutional Court ruled that the provisions of Article 1736, IV of the French Tax Code (“FTC”) which determine…

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05 Oct 2015

OECD presents outputs of OECD/G20 BEPS Project recommending reforms to the international tax system for curbing avoidance by multinational entreprises

The OECD presented on 05/10/2015 the final package of measures for a comprehensive, coherent and coordinated reform of the international tax rules[1] which has been discussed by G20 Finance Ministers at their meeting…

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10 Mar 2015

European Court of Justice’s decision on non-residents taxation : removal of the social-security contributions of 15,5% on real estate income ?

The contribution of overall 15,5% on real estate income or other income from assets is considered as an unequal treatment for EU non-residents who already are subject to social security…