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...
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...
