French Finance Bill 2024, Conseil d’Etat decision of March 8, 2023 n°456249, Conseil d’Etat decision 18. July 2023, n° 458579, SA Bricolage Investissement France (BIF) and n° 454107, SA Manitou BF Link to the publication: https://steuern.beck.de/Dokument?vpath=bibdata%2Fzeits%2Fistr-lb%2F2023%2Fcont%2Fistr-lb.2023.82.2.htm&anchor=Y-300-Z-ISTR-LB-B-2023-S-82-N-2
German Federal Tax Court (« Bundesfinanzhof ») – August communication regarding decision IR 47/20 dated June 7, 2023. Link to the publication: https://www.editions-jfa.com/revue-fi-4-2023-chronique-actualite-11/
« Stock-options » and international mobility – German Federal Tax Court (« Bundesfinanzhof – BHF ») I R 11/20, December 21, 2022 Offset of foreign withholding taxes against German corporate income tax – German Federal Tax Court, August 17, 2022, IR 14/19 Link to the publication: https://www.editions-jfa.com/revue-fi-2-2023-chronique-actualite-11/
Publication of two bills – Mindestbesteuerungsrichtlinie-Umsetzungsgesetz of July 7, 2023 and Wachstumschancengesetz of July 6, 2023 Link to the publication: https://www.editions-jfa.com/revue-fi-3-2023-chronique-actualite-11/
Organization of the 2023 edition of our « International Taxand Tour » event at the Hotel Lutetia in Paris on the current international tax landscape. Topics covered included permanent establishment, beneficial ownership, anti-abuse measures and international tax audits. During this meeting, the debates were moderated – in French and in English – by a panel of […]