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By nullifying the so-far applied administrative doctrine, the Conseil d’Etat (France’s Highest Administrative Court) has just modified the calculation of mandatory profit-sharing. In the case at hand, the company Schlumberger challenged the calculation of the special mandatory profit-sharing reserve according to the legal formula determined by the administrative doctrine published by the French General Tax […]

The French Accounting Standards Authority (Autorité des normes comptables) has published a note specifying that the amount of the Competitiveness and Employment Tax Credit (Crédit d’Impôt pour la Compétitivité et l’Emploi, hereinafter “CICE”) should be recorded in the credit side of a dedicated sub-entry of the expenditure accounting entry line n°64 – “staff-related expenses”. The […]

This contribution provides valuable information and tips on what every executive should consider when faced

By nullifying the so-far applied administrative doctrine, the Conseil d’Etat (France’s Highest Administrative Court) has just modified the calculation of mandatory profit-sharing.

The French Accounting Standards Authority (Autorité des normes comptables) has published a note specifying that the amount of the Competitiveness and Employment Tax Credit

The soil remediation market has experienced a significant growth over the past few years. The expenses incurred by the remediation of polluted sites and soils have reached 690 million Euros in 2010, and continue to grow every year[1].  Several factors may explain such growth: the tightened environmental regulatory provisions applicable to industrials, the rising demand […]