Tax
 

Tax

Corporate Tax

 

- Domestic taxation

• Corporate restructuring

• Acquisitions: tax structuring of disposals or acquisitions of businesses with or without leverage (LBO, OBO etc.), review of tax clauses in representations and warranties (liability warranty)

• Establishment of foreign subsidiaries in France: corporation tax, matters relating to real estate asset, treatment of distributed income

• Tax consolidation

• Non-profit entities

 

- International taxation

• Establishment of subsidiaries abroad: optimisation of cross-border financial flows (interest, royalties, dividends, management fees, transfer prices etc.), tax consequences of establishment abroad and range of options available

• Mergers and acquisitions

• VAT and cross-border flow of goods and services

• Adaptation in France of foreign stock option plans

 

Personal income tax

 

- Domestic taxation

• Wealth management: income tax, impot de solidarite sur la fortune [Wealth tax (ISF)] inheritance tax

• Remuneration of employed directors

• Additional remuneration: stock options, employee savings schemes and employee shareholding

 

- International taxation

• International mobility of natural persons (territoriality, optimisation of remuneration).