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France Organization for Economic Co-operation and Development International Tax Issues

Mayer Brown

Caractérisation d’un établissement stable dans le domaine du digital en présence d’une activité occulte

Mayer Brown on

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

Jones Day

French Parliament Passes GAFA Tax

Jones Day on

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

Jones Day

France and Luxembourg Sign New Tax Treaty

Jones Day on

The Situation: On March 20, 2018, the governments of France and Luxembourg signed a new double tax treaty that will replace the current tax treaty dated April 1, 1958 (as amended through 2014). The Result: The most...more

Skadden, Arps, Slate, Meagher & Flom LLP

International Taxation in the Digital Era: The Rapidly Evolving European Perspective

Europe’s politicians worry that international tax rules have not kept pace with the digital economy and too easily allow multinationals to organize their global operations to minimize net taxable profits in high-tax European...more

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