Philippe Tournès and Anne Grousset, Partners, VAT Department, CMS Bureau Francis Lefebvre, discuss the VAT restrictions concerning the right to input tax deduction for branches in France
Stéphanie Monnais-Michel, lawyer in the law firm Magellan (Mazars), takes us through the tax issues of buying property in France
Emmanuelle Féna-Lagueny and François Rontani, of CMS Bureau Francis Lefebvre, discuss the origins, concept and application of the abuse of law principle in France
Once a tax haven for interest expenses, France has recently experienced a significant tax audit activity in this area. Frédéric Laureau, Partner at EY Law in Paris, outlines what could become the new legislation
Annabelle Bailleul and Philippe Juilhard of CMS Bureau Francis Lefebvre discuss the changes introduced by the New UK/France Tax Treaty
Fabrice Rué and Gregory Tulquois of Cariddi Mee Rué, correspondents at the French Bar with DLA Piper Rudnick Gray Cary US LLP, explain the impact of the new tax treaty on the relocation of executives to France
Chris Llallemand, of Akerman Limited, reports on two CIoT Commerce & Industry Group meetings with Inland Revenue International, held on 22 September and 13 October 2004
Cliona Murphy, Tax Director, Deloitte & Touche LLP, discusses the impact of the introduction of SDLT on reconstructions and the effective creation of two separate stamp tax regimes
Nigel Doran, partner, and Andrew Loan, solicitor, in the corporate tax group at Macfarlanes, consider the Ramsay principle post-BMBF/SPI and look forward to the outcome of Campbell v IRC