The second amended Finance Bill for 2012 has introduced an additional 3% contribution on all sums distributed by companies subject to corporate income tax (“CIT”). While this additional tax is certainly a surcharge for companies, it also creates tax distortions between consolidated and non-consolidated groups. 1. Scope of application 1.1. Taxable entities The additional 3% tax […]
The second amended Finance Bill for 2012 has introduced an additional 3% contribution on all sums distributed by companies subject to corporate income tax (“CIT”).
Despite its prominence, the issue of how to manage a potential dispute among shareholders or blocks of shareholders during the company’s life is rarely anticipated.
“Can I get a copy of a job applicant’s criminal records?” or “Can I dismiss an employee who has just been convicted of a criminal offense?” These are some questions generally raised by managers of international groups that increasingly reach the ears of legal practitioners. In North America, checking and using criminal record information of job applicants […]
During the 77th Congress of the French National Confederation of Lawyers on “new careers for lawyers” held on October 11-13, 2002 in Montpellier,
During the Council of Ministers held on September 12, 2012, the French Economy and Finance Minister presented the main tax and budgetary guidelines for 2013. On September 28, 2012, the Council of Ministers will adopt the draft Budget Bill for 2013 and, on October 10, 2012, it should adopt the draft Social Security Finance Bill […]