Business Taxation, International taxation, Personal taxation
The rectification proposal The rectification proposal The adjustment proposal is the most important element of the tax procedure. Indeed, this document marks the end of the audit operations and the opening of the pre-contentious phase. We will review the key features...
Business Taxation, International taxation, Personal taxation
The tax ruling The tax ruling The tax ruling is a particularly interesting tool, but it is still not well-known among taxpayers. What is a Tax Ruling? A tax ruling is a formal position taken by the tax authorities on: The interpretation of a tax provision, Or, the...
Business Taxation, International corporate taxation, International taxation, Personal taxation
Tax havens and countries with privileged taxation Tax havens and countries with privileged taxation The concepts of tax-privileged countries and tax havens raise numerous questions in the field of international taxation. Indeed, these terms are often associated with...
Business Taxation, International taxation
Tax optimization for businesses Tax optimization for businesses Tax optimization is a divisive topic for many taxpayers. While it is a valuable tool for some businesses, it is unfortunately often equated with tax evasion by a portion of the population. What is...
Business Taxation, International taxation
Intra-group agreements Intra-group agreements More and more entrepreneurs and investors are choosing to structure their investments and activities in groups. Indeed, the use of a Holding company has become common to oversee and manage operational companies (or...
