CAA and TA Paul Mispelon April 24, 2026 CAA and TA Paul Mispelon April 24, 2026

Paying an influencer through a foreign company could expose you to a tax audit

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CAA and TA Paul Mispelon March 13, 2026 CAA and TA Paul Mispelon March 13, 2026

Can a company that does not pay taxes in Hong Kong benefit from the tax treaty?

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CAA and TA Paul Mispelon March 3, 2026 CAA and TA Paul Mispelon March 3, 2026

Failure to bill a Brazilian subsidiary and improper management practice

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Conseil d'Etat Court of Cassation Paul Mispelon February 17, 2026 Conseil d'Etat Court of Cassation Paul Mispelon February 17, 2026

Deadline for claiming withholding tax refunds: the Council of State calls for standardization

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CAA and TA Paul Mispelon January 23, 2026 CAA and TA Paul Mispelon January 23, 2026

Is a Hong Kong private limited company equivalent to a SARL or an SAS?

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CAA and TA Paul Mispelon January 15, 2026 CAA and TA Paul Mispelon January 15, 2026

No taxation of non-compete compensation for non-residents

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CAA and TA Paul Mispelon December 9, 2025 CAA and TA Paul Mispelon December 9, 2025

Section 155A does not apply when the services are performed by an employee

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CAA and TA Paul Mispelon December 4, 2025 CAA and TA Paul Mispelon December 4, 2025

A Finnish civil service pension fund is not a sovereign state, and the dividends it receives are subject to withholding tax

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CAA and TA Paul Mispelon November 14, 2025 CAA and TA Paul Mispelon November 14, 2025

Tax Residency in Dubai: A Case Study

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Conseil d'Etat Court of Cassation Paul Mispelon November 13, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 13, 2025

Decisions of the Council of State dated November 12, 2025

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CAA and TA Paul Mispelon November 12, 2025 CAA and TA Paul Mispelon November 12, 2025

Section 119-ter of the General Tax Code, place of effective management and beneficial owner

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CAA and TA Paul Mispelon November 4, 2025 CAA and TA Paul Mispelon November 4, 2025

Section 155A of the General Tax Code and Tax Residency

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CAA and TA Paul Mispelon October 30, 2025 CAA and TA Paul Mispelon October 30, 2025

The purchase price of securities acquired through a distribution in kind is equal to the amount of dividends distributed

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Conseil d'Etat Court of Cassation Paul Mispelon July 28, 2025 Conseil d'Etat Court of Cassation Paul Mispelon July 28, 2025

Decisions of the Council of State dated July 25, 2025

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CAA and TA Paul Mispelon July 1, 2025 CAA and TA Paul Mispelon July 1, 2025

Article 182 B of the General Tax Code violates the freedom to provide services, provided that such a violation can be proven

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Conseil d'Etat Court of Cassation Paul Mispelon April 8, 2025 Conseil d'Etat Court of Cassation Paul Mispelon April 8, 2025

Conversant: Back Before the Council of State

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Conseil d'Etat Court of Cassation Paul Mispelon April 8, 2025 Conseil d'Etat Court of Cassation Paul Mispelon April 8, 2025

Ruling by the Court of Cassation on SCI entities and the Franco-Luxembourg tax treaty

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CAA and TA Paul Mispelon March 27, 2025 CAA and TA Paul Mispelon March 27, 2025

Judgments reported by the Montreuil Administrative Court in the area of international taxation

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Conseil d'Etat Court of Cassation Paul Mispelon June 3, 2024 Conseil d'Etat Court of Cassation Paul Mispelon June 3, 2024

Decisions of the Council of State dated May 31, 2024

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