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14 May 2012
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Client/Legal Alert
On 10 May 2012, the European Court of Justice (ECJ) handed down an expected decision concerning the issue of the compatibility of the French withholding tax on dividends paid to foreign Undertaking for Collective Investments in Transferable Securities (UCITS) with the principle of freedom of movement of capital. It should be recalled that the French law provides a 25 percent withholding tax (30 percent since 1 January 2012), which can be reduced in application of tax treaty provisions, to the dividends paid by a French company to a non-resident UCITS whereas the dividends paid to French UCITS are exempted from any taxation.
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26 April 2012
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Client/Legal Alert
In a ruling dated 24 April 2012 (rescrit n° 2012/32 FE), the tax authorities consider that the sale of the shares of a SIIC subsidiary within 10 years as from the election for the tax exempt regime to a buyer which is not subject to the same tax exempt regime entails, for this subsidiary, the same tax consequences than those applicable in case of an exit of the tax exempt regime of the SIIC parent company.
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18 April 2012
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Client/Legal Alert
The long-awaited decree, regarding filing obligations relative to the exit tax introduced in 2011, was published on 6th April. Although it provides details on the filing obligations relative to the exit tax which was reintroduced by the Finance Law dated 29th July 2011 and codified under article 167 bis of the French Tax Code, many questions still remain when it comes to its scope and how it will work in practice. An administrative guideline scheduled to be issued by the French tax authorities is supposed to clarify these points.
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13 April 2012
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Client/Legal Alert
This alert provides an overview of the transparency regimes adopted in the US and key European jurisdictions, in relation to interactions between life sciences companies and healthcare professionals and/or health institutions, organizations or associations.
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February-March 2012
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Newsletter
The newsletter is published by the Competition and Distribution group of Baker & McKenzie SCP.
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30 March 2012
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Newsletter
This is the March / April 2012 edition of the Paris Tax Newsletter.
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15 March - 11 October 2012
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Featured Content
Baker & McKenzie's European Competition Law Practice, in collaboration with the Association of Corporate Counsel Europe (ACC Europe), is pleased to announce the schedule of the annual series of seminars on significant competition law developments in 2011 and 2012, and what they mean for you in practice.
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27 February 2012
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Article
Baker & McKenzie's inaugural Insights report, an in-depth look at some of the key trends and developments in the global private equity industry.
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17 February 2012
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Client/Legal Alert
A consultation on the draft framework document and on the procedural notice (cf. alert dated 27 October 2011) was launched by the French Competition Authority (hereinafter the Authority) on 14 October 2011. Following this consultation and the resulting public debate, the Authority substantially enriched these two texts, and has just published these.
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7 February 2012
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Marketing Material
Sign up for Baker & McKenzie publications produced by internationally experienced lawyers in the Europe and the Middle East region.
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3 February 2012
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Client/Legal Alert
France has formally asked Luxembourg to renegotiate the current tax treaty concluded with France so that the capital gain realised upon the sale by a Luxembourg company of shares in a French real estate oriented company would become taxable in France.
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1 February 2012
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Article
This publication is available in French only.
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February 2012
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Newsletter
This information bulletin is published by the Baker & McKenzie Tax Group.
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February 2012
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Article
This publication is available in French only.
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27 January 2012
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Newsletter
After having particularly suffered in 2009 with the financial crisis, the hotel market has renewed with the growth in 2010, beaten new records in 2011 and the various analysts anticipate new progress of the indications of the sector for 2012.
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