The Paris Court of Appeal affirmed that Google Ireland does not have a French permanent establishment in a high-profile tax controversy over a double Irish arrangement. But with independent criminal proceedings for tax...more
2/11/2020
/ Appeals ,
Audits ,
BEPS ,
Corporate Counsel ,
Corporate Taxes ,
Criminal Prosecution ,
EU ,
Foreign Subsidiaries ,
France ,
Google ,
Ireland ,
Non-Prosecution Agreements ,
OECD ,
Popular ,
Principal Place of Business ,
Search & Seizure ,
Settlement ,
Tax Authority ,
Tax Evasion ,
Tax Treaty ,
Value-Added Tax (VAT)
The annual filing imposed on trustees must be submitted by 15 June on new, dedicated forms published by the French tax authorities, and in the French language.
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The Anti-Tax Evasion Act and the Finance Act 2014 have introduced an annual transfer pricing documentation filing obligation and new disclosure requirements for large companies....more
France’s list of non-cooperative states and territories published in 2013 includes Botswana, Brunei, Guatemala, Marshall Islands, Montserrat, Nauru and, effective from 1 January 2014, Jersey, Bermuda and the British Virgin...more
France’s non-cooperative states and territories list for 2013 includes Botswana, Brunei, Guatemala, Marshall Islands, Montserrat, Nauru, Jersey, Bermuda and the British Virgin Islands (BVI). The tax consequences related to...more