Technical papers
Income tax
SASU Under Income Tax: The French Government's Flawed Stance
Income tax - Published on June 3, 2026
The French Government's reply on SASU social levies ignores Article L. 136-3 CSS and the Paris Court of Appeal ruling.
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French Tax Audit Targeting Algorithm: A Practitioner's Framework
Income tax - Published on May 18, 2026
Technical mapping of the atypia signals exploited by the DGFiP targeting models, reconstructed from publicly available ministerial orders, CNIL deliberations and parliamentary reports.
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Trademark Licensing by Directors in France: A Comprehensive Tax Guide
Income tax - Published on April 20, 2026, updated on April 23, 2026
Comprehensive analysis of the French tax and social treatment of trademark royalties between director-licensor and licensee company.
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French SASU Under Income Tax: The Wave of Social Levy Reassessments
Income tax - Published on March 30, 2026, updated on April 8, 2026
French tax authorities are targeting SASU companies under income tax, reclassifying professional profits as investment income. Analysis and defence strategies.
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