Advice to enterprises

Your tax law firm provides for enterprises established namely in Paris, Lyon or Marseille in:

Routine tax management for companies and groups of companies (corporation tax, tax consolidation regime, VAT, local taxes), inward and outward investments
Tax due diligence (corporation tax, VAT, local taxes): the aim can be to ensure investments, to determine tax liabilities prior to investments etc
Tax matters related to development of French companies abroad foreign companies in France
Cross-border transactions (dividends, interests, royalties), namely between parent companies
Management of the result for tax purposes: assistance and determination of the taxable result, transaction within a group, tax planning/management of tax deficit
Taxation of a group of companies: consolidation tax regime. In France, a group of companies is not a legal entity but it may apply the tax consolidation regime. Thus, it is deemed to be a single taxpayer. Basically, the tax consolidation regime enables the group to pool or offset the respective taxable profit of each company in the group and to be taxed on the aggregate amount.

News of advice to enterprises

France China double tax convention. Is an individual a tax resident because of his liability to tax or is he liable to tax in consideration of his state residency?

The French administrative suprême court (Conseil d’État) ruled, with regard to the tax treaty between France and China of 30 May 1984, that the mere fact of being subject to tax in China is not sufficient to be considered as a Chinese resident and therefore to benefit from the provisions of this treaty[1]. Background A manager of a newly ope...

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