Case commentary in the journal *Les Nouvelles Fiscales*

I am pleased to discuss, in this week’s issue of *Les Nouvelles Fiscales*, the Council of State’s decision regarding the application of the expatriate tax regime to severance pay.

While this decision underscores the importance of careful contract drafting, it also raises questions regarding the accumulation of exemptions.

Enjoy the read!

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Commentary on the Provisions of the Finance Act in the Tax Law Review

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LMNP and non-residents: Does French law conflict with European law?