Business Taxation, International corporate taxation, International taxation, Personal taxation
Tax expatriation and exit tax Tax expatriation and exit tax Tax expatriation is an important step for taxpayers. Many tax implications arise from transferring tax residency out of France. Once the destination is defined, it is necessary to consider one of the main tax...
Business Taxation, International taxation, Personal taxation
Taxation of overseas departments (DOM) Taxation of overseas departments (DOM) France is composed of numerous territories located around the world. In addition to Metropolitan France and overseas territories, there are the Overseas Departments (DOM), which number five:...
Business Taxation, International corporate taxation, International taxation, Personal taxation
The tax treatment of foreign exchange gains or losses in determining capital gains on foreign securities The tax treatment of foreign exchange gains or losses in determining capital gains on foreign securities The Conseil d’État recently ruled on the...
Business Taxation, International taxation, Personal taxation
Taxation of cryptocurrencies Taxation of cryptocurrencies Cryptocurrencies are at the heart of economic news. An instrument of trade for some, the currency of the future for others, cryptocurrencies have gained legal and tax reality. The French tax system did not...
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...
