Daily Compliance News: March 24, 2025, The ABC Task Force Edition
JONES DAY TALKS®: International Litigation: Confidentiality and Legal Privilege under French Law
JONES DAY TALKS®: Private Antitrust Litigation in France
Compliance Perspectives: The French AFA on their Anti-Corruption Activities and Guidance ("Sapin 2 Law")
JONES DAY PRESENTS®: Trade Secret Enforcement in France
FCPA Compliance Report-Special Airbus Series-Cecilia Fellouse-Guenkel, the French Perspective
Podcast: Digital Taxation—Implications for EU Technology Companies
Everything Compliance-Episode 3
FCPA Compliance Report-Episode 293, Saskia Zandieh on the new French Anti-Corruption law, Sapin II
In a significant development for multinational companies operating in the digital space, France’s Supreme Administrative Court (Conseil d’État) has referred the country’s Digital Services Tax (DST) regime to the...more
The French tax authorities have issued new guidelines on the VAT treatment of company cars provided to employees. When a vehicle is provided for a defined consideration, it is considered a taxable service. This includes...more
The One Big Beautiful Bill Act (OBBBA) was passed by the U.S. House of Representatives on May 22, 2025 by a narrow vote of 215-214. OBBBA includes a new U.S. tax provision that could significantly increase taxes on foreign...more
L’arrêté du 18 avril 2025 modifie la liste des États et territoires non-coopératifs (« ETNC ») au sens de l’article 238-0 A du Code général des impôts. Sont retirés de la liste, les Bahamas, le Belize et les Seychelles....more
Le Conseil d’Etat confirme l’existence d’un établissement stable et caractérise une activité occulte en l’absence de déclaration de cet établissement en France par application de l’article L. 169 du Livre des procédures...more
Le Conseil d'Etat fait application de l'article 209 B du Code général des impôts (« CGI ») au cas d'une filiale mauricienne dont les recettes étaient majoritairement composées de produits de cession de participations (CE, 13...more
La Cour administrative d'appel de Paris se prononce sur la conformité à la CEDH de la différence de traitement des quotes-parts de frais et charges selon la localisation des filiales (CAA Paris, 11 février 2025, n°...more
The modification of the French administrative guidelines puts an end to an asymmetrical situation where the taxpayers had 2 years to claim incorrectly invoiced VAT and the French tax authorities had 3 years to reassess...more
1. CONTEXTE - Après la motion de censure du 4 décembre 2024 ayant entraîné le rejet du projet de loi de finances pour 2025, les discussions sur le projet avaient cessé....more
La cour administrative d'appel de Paris vient remettre en cause la localisation du siège de direction effective d'une société localisée au Royaume-Uni en recherchant le lieu effectif de prise de décisions stratégiques et en...more
Le Conseil d'Etat considère que la mise en place d'actions convertibles inverses accompagnées de divers contrats d'option de vente et d'achat peut être constitutive d'un abus de droit fiscal sur le fondement de l'article L....more
La Cour administrative d'appel de Paris rejette la requête de l'administration fiscale tendant à la requalification en salaires de gains réalisés par la holding personnelle d’un dirigeant lors de la cession de titres acquis...more
À la suite de la publication de l’édition 2023 du Guide des prix de transfert à l’usage des PME, l’administration fiscale a mis à jour ses commentaires au BOFiP relatifs aux principes de détermination des prix de transfert...more
The Situation: In December 2020, the French administrative supreme court issued a major decision expanding the permanent establishment ("PE") concept and criteria for both French corporate income tax ("CIT") and value-added...more
In a landmark decision of 11 December 2020 involving digital player Conversant (fka Valueclick), the French Supreme Tax Court (Conseil d’État) ruled that a French company can qualify as a dependent agent, and thus as a French...more
Evolving and intersecting tax regimes are creating unintended tax exposure, as well as areas of opportunity, for multinational companies (MNCs) operating in European markets. Understand how new tax regulations transect...more
In this series, “Critical Thinking in the Time of COVID-19,” our European tax practice examines the next stage of analysis for corporates that have begun digesting the economic and legal impact of COVID-19 on their...more
Report on Supply Chain Compliance 3, no. 3 (February 6, 2020) - France has agreed to suspend collection of the Google, Apple, Facebook, and Amazon, or “GAFA” digital tax until the end of the year, allowing for a period of...more
Home speaker maker Sonos has sued Google, accusing the company of “infringing on five of its patents, including technology that lets wireless speakers connect and synchronize with one another.” Sonos had originally partnered...more
Key Points - USTR has proposed to impose additional duties of up to 100 percent ad valorem on $2.4 billion in imports of French products in response to France’s Digital Services Tax. - The proposed duties would apply...more
Parties seeking changes to the proposed list of tariff subheadings or to lower duties should take advantage of this comment period. Why is USTR proposing additional duties on French imports? Under Section 301, USTR can...more
The U.S. Trade Representative (USTR) has completed the initial stage of a Section 301 investigation regarding the Digital Services Tax (DST) passed in July 2019 by the French Parliament, which imposes a three (3%) percent...more
• The Office of the U.S. Trade Representative is conducting an investigation under Section 301 of the Trade Act of 1974 with respect to the digital services tax (DST) bill recently approved by the French Parliament. • Under...more
On July 11, 2019, the French Parliament adopted the bill creating a tax on digital services, applicable as from January 1, 2019. Failed International Attempts - The desire to adjust tax policy in the digital age is not...more
The U.S. Trade Representative (USTR) has initiated a Section 301 investigation regarding the Digital Services Tax (DST) proposed by the French government, which would impose a three percent additional tax on certain companies...more