International taxation, Personal taxation
Tax residence of individuals Tax residence of individuals Many taxpayers have family or economic ties to different countries. These situations can pose difficulties in tax matters. Why is it important to determine tax residence? Determining tax residence is extremely...
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...