Income tax

Three discharges, an assessment rule reported in the tables, a ground the court raises of its own motion: what the case law changes for the reassessed SASU director.

France's Prime Minister has announced a voluntary disclosure window for 2027. Ten years after the STDR, should taxpayers wait or act now? Our analysis.

Is a management package gain a capital gain or salary? The article 163 bis H regime, the tax deferral trap and international mobility, explained.

Paying dividends to a European parent free of withholding tax: the conditions of the 119 ter regime and the domestic conditions now challenged by case law.

An umbrella brand royalty justifies at best a symbolic remuneration. Indirect profit transfer and abnormal act of management: how to secure your policy.