Main topics :

  • Transfer pricing reporting requirements
  • VAT on internet selling
  • Internet intermediary obligations
  • Restricted stock unit rule changes
  • Refund claim against 3% tax on dividend distributions
  • France-Luxembourg tax treaty
  • Dividend distributions by tax group members
  • Employees seconded to France
  • Allowable interest on shareholder loans
  • C3S threshold changes
  • Retail software obligations