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The French Finance Act for 2025 reforms the tax and social security regime of management packages and amends the regime applicable...

The French Finance Act for 2025 radically overhauled the tax and social security treatment of management packages. The BSPCE regime is also subject to some amendments. Key changes and features you need to be aware of: a...more

Carried interest schemes for asset managers

During the last decade, the shape and source of capital flows and investment have fundamentally shifted. Private capital continues to flow into all asset classes including real estate, infrastructure, private credit, and...more

With a New Year, Brings a New Rate . . . The Transition from LIBOR Is Now Here

In March 2021, the Financial Conduct Authority (FCA) and the ICE Benchmark Administration, the administrator of LIBOR, announced that sterling, euro, Swiss franc and Japanese yen LIBOR panels, as well as panels for one-week...more

COVID-19 and international taxation

The Covid-19 lockdown measures may result in adverse effects on the right to tax between countries which is currently provided for in international tax treaties. ...more

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